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.