Section 5
Subs. by s. 107, ibid., for "not exceeding five times the value of the 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 value of the goods or five times the difference between the declared value and the value thereof or one thousand rupees" (w.e.f. 11-5-2001).