LawgistThe Customs Act
108BPenalty for failure to furnish information return
1[108B. Penalty for failure to furnish information return.--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.]
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1. Ins. by Act 18 of 2017, s. 3 (w.e.f. 4-5-2017).
SEARCHES, SEIZURE AND ARREST
- 100 Power to search suspected persons entering or leaving India, etc
- 101 Power to search suspected persons in certain other cases
- 102 Persons to be searched may require to be taken before gazetted officer of customs or magistrate
- 103 Power to screen or X-ray bodies of suspected persons for detecting secreted goods
- 104 Power to arrest
- 105 Power to search premises
- 106 Power to stop and search conveyances
- 106A Power to inspect
- 107 Power to examine persons
- 108 Power to summon persons to give evidence and produce documents
- 108A Obligation to furnish informatio
- 108B Penalty for failure to furnish information return
- 109 Power to require production of order permitting clearance of goods imported by land
- 109A Power to undertake controlled delivery
- 110 Seizure of goods, documents and things
- 110A Provisional release of goods, documents and things seized pending adjudication
