https://www.taxtmi.com/acts?id=53247 The amendment provides that a penalty paid under sub-section (5), on determination under that sub-section, shall be deemed a charge for non-payment of duty, thereby making the penalty operate as a fiscal charge for enforcement and recovery purposes. en-us Sun, 01 Feb 2026 15:46:43 +0530 Sun, 01 Feb 2026 15:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53247 The amendment provides that a penalty paid under sub-section (5), on determination under that sub-section, shall be deemed a charge for non-payment of duty, thereby making the penalty operate as a fiscal charge for enforcement and recovery purposes. Act-Rules Bills Sun, 01 Feb 2026 15:46:43 +0530 https://www.taxtmi.com/acts?id=53247