Section 25(3) in The Goa Tax on Entry of Goods Act, 2000
(3)Where any restriction or condition specified under sub-section (1) is contravened or is not observed by a dealer or a declaration furnished under the said sub-section is found to be wrong, then such dealer shall be liable to pay by way of penalty an amount equal to twice the difference between the tax payable at the rates specified by or under this Act and the tax paid at the rates specified under the notification on the value of such goods in respect of which such contravention or non-observance has taken place or a wrong declaration is furnished:Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard.
