https://www.taxtmi.com/acts?id=1108 Penalty is prescribed for improper importation of goods where a person renders goods liable to confiscation, abets such conduct, or knowingly deals with goods liable to confiscation. The section sets separate penalty measures for prohibited goods, dutiable goods other than prohibited goods, and goods with inflated declared value, and also provides composite penalty ceilings where categories overlap. A reduced penalty applies to dutiable goods if the determined duty and interest are paid within the stipulated time after communication of the proper officer's order. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 11:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1108 Penalty is prescribed for improper importation of goods where a person renders goods liable to confiscation, abets such conduct, or knowingly deals with goods liable to confiscation. The section sets separate penalty measures for prohibited goods, dutiable goods other than prohibited goods, and goods with inflated declared value, and also provides composite penalty ceilings where categories overlap. A reduced penalty applies to dutiable goods if the determined duty and interest are paid within the stipulated time after communication of the proper officer's order. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1108