THE CUSTOMS ACT
Chapter- XIV. Confiscation of goods and conveyances and imposition of penalties

Body 117. Penalties for contravention, etc., not expressly mentioned.-

Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding four lakh rupees.