Customs Act 1962

Confiscation of goods and conveyances and imposition of penalties

Section 117. Penalties for contravention, etc., not expressly mentioned

Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding ¹[four lakh rupees] ^[helldodold[one lakh rupees]^helldod]

1. Substituted Vide Section 77 of the Finance Act 2019