https://www.taxtmi.com/manuals?id=7504 Section 114AA penalises knowingly or intentionally false or incorrect declarations, statements or documents in customs transactions by imposing a penalty assessed as a multiple of the goods' value. Section 116 penalises the person in charge of a conveyance when goods are not unloaded or are deficient at destination without satisfactory explanation, with penalties calibrated to the duty or export duty that would have been chargeable; a residual monetary penalty applies where no specific penalty is provided. en-us Fri, 21 Feb 2025 12:33:09 +0530 Fri, 21 Feb 2025 12:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7504 Section 114AA penalises knowingly or intentionally false or incorrect declarations, statements or documents in customs transactions by imposing a penalty assessed as a multiple of the goods' value. Section 116 penalises the person in charge of a conveyance when goods are not unloaded or are deficient at destination without satisfactory explanation, with penalties calibrated to the duty or export duty that would have been chargeable; a residual monetary penalty applies where no specific penalty is provided. Manuals Customs Fri, 21 Feb 2025 12:33:09 +0530 https://www.taxtmi.com/manuals?id=7504