Penalty for contravening customs rules: amendment makes contravention, abetment or non compliance punishable by a prescribed penalty. The amendment substitutes clause (ii) of section 158(2) to provide that any person who contravenes any provision of a rule or regulation, abets such contravention, or fails to comply with any provision of a rule or regulation with which it was his duty to comply, shall be liable to a penalty which may extend to fifty thousand rupees.