Customs Penalty Under Customs Act of Nepal

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Reference Section| Offence| Imprisonment| Fine| Forfeit/Other Remarks| Both| S 57(1)| If an person
-Commits or attempts to commit export smuggling or import smuggling of any goods or -Exports or imports or attempts to export or import any goods through any route other than the route so prescribed under Section 3 that such goods are to be exported or imported only through that route, | Term of Imprisonment > Amount in controversy (a) Not exceeding 2 months > 25,000 to 1,00,000

(b) 2 months to 6 months > 1,00,000 to 5,00,000
(c) 4 months to 1 year > 500,000 to 25,00,000
(d) 8 months to 2 years > 25,00,000 to 50,00,000
(e) 1 year to 3 years > 50,00,000 to 1,00,00,000
(f) 2 years to 5 years > Exceeds 1,00,00,000| Equal to the amount in dispute | May Forfeit such Goods| Or| S 57(2)| Motor vehicle used to transport
- With the consent or knowledge of the owner of that motor vehicle | Term not exceeding one year|  | Forfeit
such motor vehicle| And|
S 57(2)| Motor vehicle used to transport
-The driver of such motor vehicle has used it knowingly
-without consent or knowledge of the owner | Not exceeding 1 year | Up to 5,000 rupees |  | Or| S 57(3)| Any person who aids and abets the commission of offense referred to in Sub-section (1) | As if such person was the offender.| S 57(4)| If an person hides or knowingly keeps any goods exported or imported by way of export or import smuggling|  | Up to 10,000 rupees | May Forfeit such goods.| And| S 57(5)| If an exporter, importer or customs agent make declaration with under invoicing despite that the name, nature, physical features, characteristics, measurement, size and quality of goods are accurate, |  | 100% of Value Goods which has been under-invoiced| May Clear Such Goods > Collecting Fine + Chargeable Duty|  | S 57(6)| If an exporter, importer or customs agent makes declaration falsifying the country of origin despite that the...
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