Section 7(3) in The Sugar Export Promotion Act, 1958
(3)If any such owner does not pay the whole or any part of the duty payable by him within the period referred to in sub- section (2), he shall be liable to pay in respect of every period of thirty days or part thereof during which the default continues a penalty which may extend to ten per cent. of the duty outstanding from time to time, the penalty being adjudged in the same manner as the penalty to which a person is liable under the rules made under the Central Excises and Salt Act, 1944 (1 of 1944 ), is adjudged.
