Penalties in respect of improper exportation of goods - CBEC's Customs Manual 2023 - Customs

6. Penalties in respect of improper exportation of goods: 6.1 In terms of Section 114 of the Customs act, 1962 any person, who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113, or abets the doing or omission of such an act, shall be liable to penalties as follows: (i) In the case of goods in respect of which any prohibition is in force under Customs Act, 1962 or any other law for the time being in force, to a penalty not exceeding three times the value of the goods as declared by the exporter or the value as determined under the Customs Act, 1962, whichever is the greater; (ii) In the case of dutiable goods, other than prohibited goods, to a penalty not exceeding ten percent (10%) of the duty sought to be evaded on such goods or Rs.5,000/-, whichever is higher; PROVIDED that where such duty as determined under sub-section (8) of section 28 and the interest payable thereon under section 28AA is paid within 30 days from the date of communication of the order, the amount of penalty liable to be paid by such person under this section shall be 25% of the penalty so determined. (iii) In the case of any other goods, to a penalty not exceeding the value of the goods, as declared by the exporter or the value as determined under the Customs Act, 1962, whichever is the greater.