Other penalties

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Full Text of the Document

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....s of Section 114AA of the said act, such person shall be liable to a penalty not exceeding five times the value of goods. 8.2 In terms of Section 116 of the Customs Act, 1962 if any goods loaded in a conveyance for importation into India, or any goods trans shipped under the provisions of the said Act or coastal goods carried in a conveyance, are not unloaded at their place of destination in Indi....