Penalty for contravention of section 23
31. If any person contravenes the provisions of any notification under section 23 or of any licence issued thereunder, he shall, without prejudice to any confiscation or penalty to which he may be liable under the provisions of the
Customs Act, 1969 (IV of 1969), as applied by section 23(3), be punishable with imprisonment for a term which may extend to [four years, or with fine which may extend to one lakh taka but shall not be less than seven thousand taka], or with both
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