Customs (Finalisation of Provisional Assessment) Regulations, 2018Central Regulations · 1962
If any importer or exporter or his authorised representative or Customs Broker contravenes any provision of these regulations or abets such contravention, or fails to comply with any provision of these regulations, he shall be liable to a penalty which may extend to fifty thousand rupees.
[F. No.450/76/2018-CusIV] (Zubair Riaz) Director (Customs)
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