Penalties for improper importation of goods set category-based sanctions and allow reduced penalty for timely duty payment. Penalties under Section 112 apply to acts or omissions making goods liable to confiscation or to persons dealing with such goods. Distinct ceilings are prescribed: for prohibited goods, up to the value of the goods or Rs.5,000; for dutiable goods where duty is sought to be evaded, up to ten percent of the duty sought to be evaded or Rs.5,000; for overdeclared value, up to the difference or Rs.5,000; and combined-application rules for overlapping categories. If duty and interest are paid within 30 days, the penalty is limited to 25% of the penalty determined.