may direct such person to pay, by way of penalty, a sum of one hundred
rupees for each day of the period during which the failure to furnish such
information continues.]| Previous |
Customs Act 1962
Searches, seizure and arrest
1[Section 108B. Penalty for failure to furnish information return
Where the person who is
required to furnish information under section 108A fails to do so within the
period specified in the notice issued under sub-section (3) thereof, the
proper officer
may direct such person to pay, by way of penalty, a sum of one hundred
rupees for each day of the period during which the failure to furnish such
information continues.]
1. Inserted Vide Section 3 of The Taxation Laws (Amendment) Act, 2017
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