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    <title>Penalty for failure to register certain machines used in manufacture of goods as per special procedure [ Section 122A ]</title>
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    <description>Failure to register machines used in manufacture under a notified special procedure attracts a separate fixed penalty for each unregistered machine in addition to Chapter XV penalties; each unregistered machine is also liable to seizure and confiscation unless the penalty is paid and the machine is registered under the special procedure within three days of receipt of the penalty communication.</description>
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      <description>Failure to register machines used in manufacture under a notified special procedure attracts a separate fixed penalty for each unregistered machine in addition to Chapter XV penalties; each unregistered machine is also liable to seizure and confiscation unless the penalty is paid and the machine is registered under the special procedure within three days of receipt of the penalty communication.</description>
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