E payment non compliance in customs triggers statutory penalty exposure under provisions for contravention or failure to pay duties. Non compliance with the e payment obligation for Customs Duty under Section 47(2) leads to enforcement under Section 117 of the Customs Act, 1962, which provides for imposition of a monetary penalty where a person contravenes or fails to comply with the Act and no other express penalty is prescribed.
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Provisions expressly mentioned in the judgment/order text.
E payment non compliance in customs triggers statutory penalty exposure under provisions for contravention or failure to pay duties.
Non compliance with the e payment obligation for Customs Duty under Section 47(2) leads to enforcement under Section 117 of the Customs Act, 1962, which provides for imposition of a monetary penalty where a person contravenes or fails to comply with the Act and no other express penalty is prescribed.
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