Increased penalties and confiscation for contravening excise rules to evade duty; manufacturers face duty based or higher penalties. Amendments to section 37 increase fixed monetary penalties and reform penalty caps: deliberate contravention of excise rules to evade duty now attracts confiscation of the goods and a penalty equal to the duty leviable on the goods or a higher fixed amount, whichever is greater; penalty caps formerly linked to multiples of goods' value or lower fixed sums are replaced by duty linked or higher fixed penalties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Increased penalties and confiscation for contravening excise rules to evade duty; manufacturers face duty based or higher penalties.
Amendments to section 37 increase fixed monetary penalties and reform penalty caps: deliberate contravention of excise rules to evade duty now attracts confiscation of the goods and a penalty equal to the duty leviable on the goods or a higher fixed amount, whichever is greater; penalty caps formerly linked to multiples of goods' value or lower fixed sums are replaced by duty linked or higher fixed penalties.
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