Residual customs penalty provision applies to contraventions, abetment, and non-compliance where no express penalty is provided. Penalty is prescribed for contravention of any provision of the Customs Act, abetment of such contravention, or failure to comply with a duty imposed under the Act, where no separate penalty is expressly provided for that conduct. The provision operates as a residual penalty mechanism covering breaches not otherwise specifically penalised. The maximum penalty is capped at four lakh rupees.
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.
Residual customs penalty provision applies to contraventions, abetment, and non-compliance where no express penalty is provided.
Penalty is prescribed for contravention of any provision of the Customs Act, abetment of such contravention, or failure to comply with a duty imposed under the Act, where no separate penalty is expressly provided for that conduct. The provision operates as a residual penalty mechanism covering breaches not otherwise specifically penalised. The maximum penalty is capped at four lakh rupees.
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