Improper importation penalty rules set liability for confiscable goods, misdeclared value, and duty evasion with reduced payment relief. Penalty is prescribed for improper importation of goods where a person renders goods liable to confiscation, abets such conduct, or knowingly deals with goods liable to confiscation. The section sets separate penalty measures for prohibited goods, dutiable goods other than prohibited goods, and goods with inflated declared value, and also provides composite penalty ceilings where categories overlap. A reduced penalty applies to dutiable goods if the determined duty and interest are paid within the stipulated time after communication of the proper officer's order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Improper importation penalty rules set liability for confiscable goods, misdeclared value, and duty evasion with reduced payment relief.
Penalty is prescribed for improper importation of goods where a person renders goods liable to confiscation, abets such conduct, or knowingly deals with goods liable to confiscation. The section sets separate penalty measures for prohibited goods, dutiable goods other than prohibited goods, and goods with inflated declared value, and also provides composite penalty ceilings where categories overlap. A reduced penalty applies to dutiable goods if the determined duty and interest are paid within the stipulated time after communication of the proper officer's order.
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