Customs Act Section 108B: Penalty for information-return failure
Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026
Penalty for information-return failure
At a Glance
Section 108B - Penalty for information-return failure.
For Section 108B, Evidence, jurisdiction, safeguards and later proceedings must be documented.
Key professional control: For Section 108B — Penalty for information-return failure, Evidence, jurisdiction, safeguards and later proceedings must be documented.
Finin2min Decode
Section 108B addresses “Penalty for information-return failure”. Evidence, jurisdiction, safeguards and later proceedings must be documented.
Read Section 108B with the delegated law and instruments that govern adjudication matters, including the version effective on the transaction date.
Decision question: Does the proposed treatment under Section 108B satisfy the provision-specific conditions for “Penalty for information-return failure”, the connected instrument and the available evidence?
Practical Example
A notice alleges liability under section 108B. The response should map every factual allegation to the statutory ingredients, evidence, burden of proof, limitation, proposed confiscation/penalty and available defence or redemption route.
Professional Alert
For Section 108B — Penalty for information-return failure, Evidence, jurisdiction, safeguards and later proceedings must be documented.
This page explains Section 108B; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Penalty for information-return failure” for the relevant date.
Decision Steps
- Freeze the relevant date, customs station, goods, person and procedural route.
- Read the current section with definitions, explanations, provisos and cross-references.
- Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
- Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
- Preserve the portal trail but verify the substantive legal entitlement separately.
- Record later amendments, judgments and local procedure before publication or transaction reliance.
Evidence Checklist
- Show-cause notice and relied-upon documents
- Import/export and technical records
- Statements and rebuttal evidence
- Hearing record and adjudication order
Common Errors
- Replying only on equity without testing statutory ingredients
- Ignoring separate liability of goods and persons
- Missing limitation, mens rea or burden-of-proof issues
Finin2min Q&A
Section 108B concerns “Penalty for information-return failure”. Evidence, jurisdiction, safeguards and later proceedings must be documented.
For Section 108B — Penalty for information-return failure, Evidence, jurisdiction, safeguards and later proceedings must be documented.
No. For Section 108B — Penalty for information-return failure, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.
Official sources and scope
This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.
- Official record for this item
- India Code - Customs Act PDF
- India Code - Customs Act register
- CBIC Tax Information - Customs
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.