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<h1>Rule 8A Introduces Penalties for Violating Concessional Duty Import Rules Under Customs Act, Effective February 2021.</h1> The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, include Rule 8A, which imposes a penalty on importers or job workers who violate or assist in violating these rules. The penalty amount is determined by clause (ii) of sub-section (2) of section 158 of the Customs Act. This penalty is in addition to any other legal actions that may be taken under the Customs Act, related rules, or other applicable laws. Rule 8A was introduced by Notification No. 09/2021, effective from February 2, 2021.