Amendment of section 47A

In section 37 of the principal Act, in clause (d), for the words "shall, on conviction, be punished with imprisonment for a term which may extend to three months and with fine which may extend to five hundred rupees", the following shall be substituted, namely:- "shall, on conviction, be punished with imprisonment,-

1. (i) in the case of first offence, for a term which shall not be less than six months and with fine which shall not be less than five times the amount of duty payable but shall not exceed ten times of such duty; and
2. (ii) in the case of continuing offence for a term which shall not be less than two years, and with fine which shall not be less than ten times the amount of the duty payable.".