False declaration penalty applies as multiple of goods' value; unloading failures attract duty-based penalties and residual fines.

Section 114AA penalises knowingly or intentionally false or incorrect declarations, statements or documents in customs transactions by imposing a penalty assessed as a multiple of the goods' value. Section 116 penalises the person in charge of a conveyance when goods are not unloaded or are deficient at destination without satisfactory explanation, with penalties calibrated to the duty or export duty that would have been chargeable; a residual monetary penalty applies where no specific penalty is provided.

---

---

---