Customs penalty for improper export conduct applies differently to prohibited, dutiable, and other goods under the statutory framework. Section 114 of the Customs Act, 1962 imposes penalty for any act or omission, or abetment of such act or omission, in relation to goods where the conduct would render the goods liable to confiscation under section 113. The penalty structure varies according to the nature of the goods. In the case of goods subject to prohibition, the penalty may extend to three times the value of the goods as declared or determined. In the case of dutiable goods other than prohibited goods, the penalty is linked to the duty sought to be evaded, with a reduced penalty where the determined duty and interest are paid within thirty days.
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.
Customs penalty for improper export conduct applies differently to prohibited, dutiable, and other goods under the statutory framework.
Section 114 of the Customs Act, 1962 imposes penalty for any act or omission, or abetment of such act or omission, in relation to goods where the conduct would render the goods liable to confiscation under section 113. The penalty structure varies according to the nature of the goods. In the case of goods subject to prohibition, the penalty may extend to three times the value of the goods as declared or determined. In the case of dutiable goods other than prohibited goods, the penalty is linked to the duty sought to be evaded, with a reduced penalty where the determined duty and interest are paid within thirty days.
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