Repealed or not in force · As amended up to 2026-08
8. Whoever evades or abten1pt.s to evade the payment of ~ e n a ~ t y i o r evasion of any duty payable' by him under this Act, or fails to supply uty or failure any information which he is requlred by any rule iuade under this Act to supply, or knowingly supplies false information, - shall be punishable with imprisonment which ,may extend to six months, or with fine which may extend to two thousand rupees, or with both.
uty or failure any information which he is requlred by any rule iuade under ~:i",gKon.
rupees, or with both. 9. Any Court trying an offence under this Acb may order g,"zt',tfo that any sugar, together with the packages or coverings there- zf",";;;;.feitue of, in respect of which the Court ie satisfied that an offence under this Act has been committed, shall be korfeited to His Majesty. ,
`LO.` The Governoy 1;eneral in Council may, `by` notiiication Applicatip of in the Gazette of India, declare that any of the provisions of ~ ~ & the Sea Customs Act, 1878, relating to the levy of and exemption from customs duties, drawback of duty, warehousing, ofl'ences and peualties, corlfiscation, and procedure relating to offences and appeals shall, with such modifications and aiterations as he may consider necessary or desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the duty on sugar imposed by section 3.
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Source: India Code