Section 6
Subs. by s. 107, ibid., for "not exceeding five times the duty sought to be evaded on such goods or five times the difference between the declared value and the value thereof or one thousand rupees" (w.e.f. 11-5-2001).
Subs. by s. 107, ibid., for "not exceeding five times the duty sought to be evaded on such goods or five times the difference between the declared value and the value thereof or one thousand rupees" (w.e.f. 11-5-2001).