Section 67(9)(a) in The Police Enhanced Penalties Ordinance, 2005
(a)The transport agency, by whatever name called, or the owner/ Incharge of the vehicle/carrier/conveyance (by whatever name called) which has booked the goods referred to in sub-section (5) for transport and delivery to the consignee or to which is attached the vehicle which has carried or is carrying those goods, shall be liable to pay, by way of penalty a sum not less than 25% but not more than 50% of the invoice value or the market value of such goods, whichever is higher: