Penalty for failure to comply with track and trace mechanism imposes a higher monetary penalty in addition to other sanctions.

Where any person referred to in clause (b) of sub section (1) of section 148A acts in contravention of the provisions of that section, they shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.

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