Amendment status not verified — confirm the current text below against the official source.
(l) No officer under this Act sholl impose ony penolty for minor breoches of tox regulotions or procedurol requirements ond in porticulor, ony omission or mistoke in documentotion which is eosily rectifioble ond mode without froudulent intent or gross negligence. Fine for foilure to fumish stotistics. Generol peno lty. Generol disciplines reloted to penolty. 276 Explanotion.-For the purpose of this sub- section,-- (o) o breoch sholl be considered o' minor breoch' irthe omount of tox involved is less thon five thousond rupees; (b) on omission or mistoke in documentotion sho ll be considered to be eosily rectilioble if the some is on error opporent on the foce of record. (2) The penolty imposed under this Act sholldepend on the focts ond circumstonces of eoch cose ond sholl commensurote with the degree ond severity of the breoch. (3) No penolty sholl be imposed on ony person without giving him on opportunity of being heord. (4) The officer under this Act sholl while imposing penolty in on order for o breoch of ony low, regulotion or proced u ro I requirement, specify the noture ofthe breoch ond the opplicoble low, regulotion or procedure under which the omount of penolty for the breoch hos been specified. (5) When o person voluntorily discloses to on officer under this Act the circumstonces of o breoch of the bx low regulotion or procedurol requirement prior to the discovery of the breoch by the officer under this Act, the proper officer moy consider this foct os o mitigoting foctor when quontifying o penolty for thot person. Power to impose penolty in certoin coses. Power to woive penolty or fee or both Detention, seizure ond releose of goods ond convey- onces in tronsit. 277 (6) The provisions of this section sholl not opply in such coses where the penolty specified under this Act is either o fixed sum or expressed os o {ixed percentoge. I 27. Where tlre proper officer is of the view thot o person is lioble to o penolty ond the some is not covered under ony proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section .l29 or section 130, he moy issue on order levying such penolty ofter giving o reosonoble opportunity of being heord to such person.