False customs declarations attract severe penalties; failures to unload conveyances trigger duty based penalties and sanctions.

Section 114AA penalises knowingly or intentionally making, signing, using, or causing materially false or incorrect customs declarations or documents by imposing a penalty tied to the value of the goods; Section 116 makes the person in charge of a conveyance liable where goods are not unloaded or are deficient without satisfactory explanation, with penalties tied to the duty or export duty that would have been chargeable; a residual provision imposes a specified monetary penalty where no express penalty exists for a contravention, abetment, or failure to comply.

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