Provisions in case of non-compliance or failure to pay Customs Duty - Central Excise Practice Manual (OLD) - Central Excise

Provisions in case of non-compliance or failure to pay Customs Duty 6.3 In case of contravention of the provision of section 47(2) with regards to payment of Customs Duty by e-payment, the action may be taken under Section 117 of the Custom Act, 1962 . The Section 117 of the Customs Act, 1962 provides as under:- 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 one lakh rupees.