Section 160: Other penalties
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
160. Other penalties
(1) Any person who, in relation to any import, commits an offence under
this Act for which no specific penalty is provided or who otherwise
contravenes this Act shall, on conviction, be liable to a fine which shall—
(a) where the value of the goods which are the subject matter of
the offence does not exceed 1,500 rupees, be 4,000 rupees;
(b) where the value of the goods which are the subject matter of
the offence exceeds 1,500 rupees, be 3 times the amount of
duty, excise duty and taxes underpaid on those goods or 20,000
rupees, whichever is the higher,
and the goods shall be liable to forfeiture.
(2) Without prejudice to any other enactment, any person who, in
relation to any export, commits an offence under this Act for which no
specific penalty is provided or who otherwise contravenes this Act shall, on
conviction, be liable to a fine not exceeding 200,000 rupees and to
imprisonment for a term not exceeding 5 years.
[S. 160 amended by s. 6 (o) of Act 10 of 1998 w.e.f. 21 July 1998; s. 8 (b) of Act 14 of 2005
w.e.f. 21 April 2005; s. 5 (zd) of Act 26 of 2012 w.e.f. 22 December 2012.]