Customs Act, 1962 — Chapter XIV: Confiscation of Goods and Conveyances and Imposition of Penalties
116. Penalty for not accounting for goods
If any goods loaded in a conveyance for importation into India, or being coastal goods loaded in a conveyance, are not unloaded at their place of destination, or the quantity unloaded is short of the quantity loaded, and the failure to unload or the deficiency is not accounted for to the satisfaction of the proper officer, the person-in-charge of the conveyance is liable to a penalty not exceeding twice the amount of duty payable on the goods not unloaded or deficient, unless it is proved that the failure/deficiency was due to accident, mischance, stress of weather, or other unavoidable cause.
