Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022

Rule 12. Penalty

The importer or a job worker who contravenes any of the provisions of these rules or abets such contravention shall be liable to a penalty to an extent of the amount specified under clause (ii) of sub-section (2) of section 158 without prejudice to any other action which may be taken under the Act, rules or regulations made thereunder or under any other law for the time being in force.