Customs Tariff Act, 2024

71. Punishment for Declaration with Incorrect Description of Goods: If any declarant, while declaring goods, makes a declaration with an incorrect description as follows, the Customs Officer may do as follows:

(a) If the name, nature, physical characteristics, intrinsic qualities, measurement, size, and quality of the imported goods are correct but the quantity is declared as less, to impose on such declarant a fine of one hundred percent of the value of the goods so declared in lesser quantity and collect the applicable duty, and then clear such goods.

(b) If the name, nature, physical characteristics, intrinsic qualities, measurement, size, quality, and quantity of the imported goods are correct but the country of origin is declared incorrectly, to impose on such declarant a fine of twenty-five percent of the customs duty leviable on such goods and collect the applicable duty, and then clear such goods.

(c) If one imported good is declared as another, or a good made from one type of material is declared as being made from another type of material, or all or any of the nature, physical characteristics, intrinsic qualities, measurement, size, weight, or quality of the goods are declared incorrectly, or if any good is not declared at all, to impose on such declarant a fine equal to the value of such goods and confiscate such goods, or to collect a fine of two hundred percent of the value of the goods and the applicable duty from that person and clear such goods.

(d) If the imported goods or their packaging have a clearly marked brand, company, model, item number, or any such detail identifying such goods, and a declaration is made without specifying such clearly identifiable details, to impose on such declarant a fine of fifty percent of the duty leviable on the goods and collect the applicable duty, and then clear such goods.

(e) If the actual quantity of the goods to be exported is stated as more than the actual quantity, to impose on such declarant a fine of two hundred percent of the value of the goods declared in excess and mention such matter in the computer system or declaration form, and then clear the goods.

(f) If a declaration is made incorrectly stating all or any of the name, nature, physical characteristics, intrinsic qualities, measurement, size, weight, or quality of the goods to be exported, to confiscate such goods and impose on such declarant a fine equal to the value of the goods.

(g) If any detail related to the goods mentioned on the goods or their packaging is found to be erased, torn, scratched, altered, or the label removed, to confiscate such goods or impose a fine equal to the value of such goods and collect the applicable duty, and then clear them.

(h) If, for goods already classified once by the Director General or for which advance ruling has been given, or goods already classified and cleared by an office, when re-importing such similar goods, the same importer, with the intention of evading duty, makes a declaration with different classification, to impose a fine of one hundred percent of the customs duty leviable on such goods and collect the applicable duty, and then clear the goods.

(j) If a declarant, while declaring details of goods in the computer system through electronic means pursuant to Sub-section (3) of Section 20, attaches documents that differ from those required to be attached, to impose on such declarant a fine of ten percent of the customs duty leviable according to such declaration and collect the applicable duty, and then clear such goods.