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<h1>Penalties under Section 37 of Central Excise Act increased; goods can be confiscated for duty evasion violations.</h1> Section 37 of the Central Excise Act has been amended to increase the penalties for breaches. In sub-section (3), the penalty has been raised from two thousand to five thousand rupees. Sub-section (4) now stipulates that goods involved in rule contraventions intended to evade duty are subject to confiscation, with penalties up to the duty amount or ten thousand rupees, whichever is higher. Sub-section (5) modifies the penalty to not exceed the duty amount or ten thousand rupees, replacing the previous maximum of three times the goods' value or five thousand rupees.