Warehousing Ports Act, 1836, 25 of 1836 (Rep., Act 12 of 1873)

Section IV. And it is hereby enacted, that when Goods shall be passed by tale or by package, every omission or m

Repealed or not in force · As amended up to 2026-08

IV. And it is hereby enacted, that when Goods shall be passed by tale or by package, every omission or misdescription tending to injure the revenue, shall be an offence punishable with fine, not exceeding ten times the greatest amount of duty which could have been lost to the Government in consequence of such omission or misdescription; and if Goods shall have been overstated in quantity or value, the error may be rectified prior to the lodging of the said Goods in such Warehouse as aforesaid, but not after the said Goods have been so lodged.

Source: India Code