Section 75 - Amendment of section 158. - Finance Act, 2008

Amendment of section 158. 75. In section 158 of the Customs Act, in sub-section (2), for clause (ii), the following clause shall be substituted, namely:— "(ii) that any person who contravenes any provision of a rule or regulation or abets such contravention or who fails to comply with any provision of a rule or regulation with which it was his duty to comply, shall be liable to a penalty which may extend to fifty thousand rupees.".