Customs Act, 1962 — Chapter XIV: Confiscation of Goods and Conveyances and Imposition of Penalties
117. Penalties for contravention, etc., not expressly mentioned
Any person who contravenes any provision of this Act or abets any such contravention, or 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, is liable to a penalty not exceeding one lakh rupees.
