Proceedings before Settlement Commission to be judicial proceedings

Penalty for improper importation of goods, etc

[ Penalty for short-levy or non-levy of duty in certain cases. [ Inserted by Act 33 of 1996, Section 64 (w.e.f. 28.9.1996).]

Issue of show cause notice before confiscation of goods, etc

Confiscation of goods attempted to be improperly exported, etc