Punishment of evading payment of toll or cess-

If animals or articles passing the limits of the Corporation liable to the payment of a toll or cess on imports, then every person who with intention to defraud the Corporation on causes or abets the introduction of , or himself introduces or attempts to introduce within the said limits, any such animals or articles upon which payment of the toll or cesss on imports due on such introduction has neither been made nor rendered shall be punishable with fine which may extend either to ten times the value of such toll or cess on imports or to One thousand rupees whichever may be greater.