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of <h1>Importers Face Penalties for Violating Concessional Duty Rules Under Rule 12; Additional Legal Actions May Apply</h1> The Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022, under Rule 12, impose penalties on importers or job workers who violate these rules or aid in such violations. The penalty amount is determined as specified under clause (ii) of sub-section (2) of section 158. This penalty is applicable without affecting any other legal actions that may be pursued under the Act, associated rules or regulations, or any other prevailing laws.
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