DEMO
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Section
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Notifications
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108A. Penalty for failure to furnish information return.
2(34). "proper officer"
Notification No. 40/2012-Customs (N.T.) F.No. 437/1/2011-Dir (Cus) dated the 2nd May 2012. ( assigns the officers )
NOTIFICATION No. 26/2022-Customs (N.T.) F. No. 450/72/2021-Cus IV Dated 31st March 2022
THE CUSTOMS ACT
Chapter- XIII. Searches, seizure and arrest
108B.
Where the person who is required to furnish information under section 108A fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct such person to pay, by way of penalty, a sum of one hundred rupees for each day of the period during which the failure to furnish such information continue.