Customs amendment treats penalties paid under the Act as charges for non-payment of duty, affecting enforcement. The amendment provides that a penalty paid under sub-section (5), on determination under that sub-section, shall be deemed a charge for non-payment of duty, thereby making the penalty operate as a fiscal charge for enforcement and recovery purposes.
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Provisions expressly mentioned in the judgment/order text.
Customs amendment treats penalties paid under the Act as charges for non-payment of duty, affecting enforcement.
The amendment provides that a penalty paid under sub-section (5), on determination under that sub-section, shall be deemed a charge for non-payment of duty, thereby making the penalty operate as a fiscal charge for enforcement and recovery purposes.
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