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Customs Acts, Rules & Regulation Customs Act, 1962 Section 117

SECTION 117.

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 [OLD ten thousand rupees.]

(* Substiuted vide Finance Bill 2008)

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