Section 17 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
17. Penalty for failure to furnish proof of export within the prescribed period.
- When any person authorized to export dutiable goods in bond in accordance with the provisions of Chapter VII of these rules fails to furnish proof of such export to the satisfaction of the Excise Commissioner, he shall upon a written demand being made by the officer-in-charge forthwith pay duty leviable on such goods, and shall also be liable to penalty which may, subject to a maximum of two thousand rupees, extend to twice the amount of duty and until such duty and penalty are paid, the Excise Commissioner may in his discretion refuse to permit such person to make further exports of dutiable goods in bond.
