Penalty for not accounting for goods [Section 116]:

If:-

(i) any goods loaded in a conveyance for importation into India, or

(ii) any goods transshipped under the provisions of this Act or

(iii) coastal goods carried in a conveyance

are not unloaded at their place of destination in India, or if the quantity unloaded is short of the quantity to be unloaded at that destination, and

if the failure to unload or the deficiency is not accounted for to the satisfaction of the Assistant/Deputy Commissioner of Customs, the person-in-charge of the conveyance shall be liable to penalty as follows:-

S.No.	In case of	Amount of penalty shall not exceed
1	goods loaded in a conveyance for importation into India or goods transhipped under the provisions of this Act	twice the amount of duty that would have been chargeable on the goods not unloaded or the deficient goods, as the case may be, had such goods been imported
2	coastal goods	amount of export duty that would have been chargeable on the goods not unloaded or the deficient goods, as the case may be, had such goods been exported