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of <h1>Penalty for importers, exporters, reps or brokers for noncompliance under section 158(2)(ii): monetary fine plus other legal actions</h1> An importer, exporter, their authorised representative or a customs broker who contravenes, abets, or fails to comply with these regulations is liable to a penalty equal to the amount specified in clause (ii) of sub-section (2) of section 158 of the Act; this penalty is imposed without prejudice to any other action that may be taken under the Act, its rules or regulations, or under any other law in force.
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