Section 72(1)(d) in The Customs Act, 1962

[Cites 0, Cited by 19] [Section 72(1)] [Section 72] [Entire Act]

Union of India - Subsection

Section 72(1)(d) in The Customs Act, 1962

(d)where any goods in respect of which a bond has been executed under [section 59 [* * *] [ Substituted by Act 55 of 1991, Section 9, for " Section 59" (w.e.f. 23.12.1991).] and which have not been cleared for home consumption or exportation are not duly accounted for to the satisfaction of the proper officer, the proper officer may demand, and the owner of such goods shall forthwith pay, the full amount of duty chargeable on account of such goods together with all penalties, rent, interest and other charges payable in respect of such goods.

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Union of India - Subsection

Section 72(1)(d) in The Customs Act, 1962