Penalty for contravention under Postal Export rules attracts statutory sanction under section 158 of the Act. Regulation 10 provides that, without prejudice to other actions under the Act or any other law, any person who contravenes these Regulations, abets such contravention, or fails to comply with duties imposed by the Regulations is liable to a monetary penalty, the amount being that specified in clause (ii) of sub section (2) of section 158 of the Act.