Confiscation and penalty: duty-based sanctions apply for fraud or evasion, with reduced penalty if duty is promptly paid. Confiscation and penalty provisions impose duty-linked penalties and confiscation for contraventions relating to excisable goods, with mandatory duty-equivalent penalties where fraud, suppression, misstatement, or intent to evade duty is established; a reduced penalty applies if duty and interest are paid within a short prescribed period. Specified contraventions include unlawful removal, non-accountal, manufacture or storage without required registration, and knowingly dealing with goods liable to confiscation. Separate credit-rule provisions impose penalties and confiscation for improper taking of input credit, with mandatory duty-equivalent penalties for fraudulent or evasive conduct and a general penalty where no specific sanction is provided.