Penalty for contravention: noncompliance with provisional duty rules may attract a regulatory penalty. Under Regulation 5 of the Customs (Provisional Duty Assessment) Regulations, 2011, any importer or exporter who contravenes a provision, abets such contravention, or fails to comply with a duty incumbent on them shall be liable to a penalty which may extend to fifty thousand rupees, serving as a sanction to enforce compliance with provisional duty assessment requirements.