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<h1>Section 116 Customs Act: Penalties for Unloading Shortfalls or Failures in Import, Transhipped, or Coastal Goods.</h1> Section 116 of the Customs Act, 1962, imposes penalties on the person in charge of a conveyance if goods intended for import into India, transhipped goods, or coastal goods are not unloaded at their destination, or if there is a shortfall in the quantity unloaded. If the failure or deficiency is not satisfactorily explained to the Assistant or Deputy Commissioner of Customs, the penalty can be up to twice the amount of duty that would have been applicable on the missing or deficient goods, as if they had been imported or exported.