Section 108: When no drawback allowed

108. When no drawback allowed Where any goods which have been entered for export under drawback are brought to any quay, wharf or other place to be shipped for export and are, upon examination by the proper officer found not to be of the description on the bill of entry or other documents for the allowance of drawback, or where any goods upon which drawback has been claimed or allowed after shipment and are subsequently found not to have been shipped, all such goods and the packages containing them with all other contents, shall be liable to forfeiture, as the case may be, and the person entering such goods and claiming the drawback thereon shall in every case commit an offence and shall, on conviction, be liable to a fine which shall— (a) when the value of such goods does not exceed 1,500 rupees, be 4,000 rupees; (b) where the value of such goods exceeds 1,500 rupees, be 3 times the amount of duty, excise duty and taxes claimed as drawback on those goods or 20,000 rupees, whichever is the higher. [S. 108 amended by s. 6 (f) of Act 10 of 1998 w.e.f. 21 July 1998; s. 8 (n) of Act 15 of 2006 w.e.f. 7 August 2006; s. 5 (w) of Act 26 of 2012 w.e.f. 22 December 2012.]