Customs Act, 1962 — Chapter XIII: Searches, Seizure and Arrest
108B. Penalty for failure to furnish information return
Where a person who is required to furnish an information return under section 108A fails to do so within the time specified in the notice issued under that section, the prescribed authority may direct that such person shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues.
