Amendment of section 34

In section 34 of the principal Act, in clause (i), for the words "less than two years but which shall not exceed five years and with fine which may extend to five thousand rupees", the words "less than six months and with fine which shall not be less than five times the value of the duty payable but shall not exceed ten times of such value in case where the value of duty is assessed, and in other cases with fine which shall not be less than five thousand rupees" shall be substituted.