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    <title>Amendment of section 114</title>
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    <description>Amendment of section 114 restructures penalties by substituting each clause so that caps are set by the value of the goods, the duty sought to be evaded, or the amount of drawback claimed respectively, and by increasing the alternative fixed monetary cap applicable to each clause.</description>
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      <description>Amendment of section 114 restructures penalties by substituting each clause so that caps are set by the value of the goods, the duty sought to be evaded, or the amount of drawback claimed respectively, and by increasing the alternative fixed monetary cap applicable to each clause.</description>
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