Repealed or not in force · As amended up to 2026-08
14. Application to goods so deposited of provisions of Chapter XI of Principal Act.
14. If when any cotton goods are passed by tale or by package any omission or misdescription thereof tending to injure the revenue be discovered.
Penalty not exceeding five hundred rupees and a further penalty of twenty rupees for every day after the date of the conviction during which the offence is continued.
Penalty not exceeding one thousand rupees.
Imprisonment for a term not exceeding six months, or fine not exceeding one thousand rupees, or both.
Such goods, together with any vessel used in the unshipping or relanding them, shall be liable to confiscation, and the master of the vessel from which such goods are so unshipped or relanded, and any person by whom or by whose orders or means such goods are so unshipped or relanded, or who aids or is concerned in such unshipping or relanding, shall be liable to a penalty not exceeding three times the value of such goods, or not exceeding one thousand rupees.
Such goods shall be liable to confiscation.
Such goods shall be liable to confiscation.
Such goods shall be liable to confiscation or to be charged with such increased duty as the Chief Customs Authority may direct.
The person guilty of such omission or misdescription shall be liable to a penalty not exceeding ten times the amount of duty which might have been lost to the Government by such omission or misdescription, unless it be proved to the satisfaction of the Collector or other officer that the variance was accidental.
15. If
16 Cotton Duties. [ACT II
(Part I.—Excise.—Sections, 26-28.)
14. All the provisions of Chapter XI of the Principal Act, so far as the same are applicable to imported goods of a similar description, shall apply to all goods in respect of which an application has been made under section 13.
Application to goods so deposited of provisions of Chapter XI of Principal Act.
Source: India Code