law: Custom Act, 1962 
  116.
  
  Penalty for not Accounting for Goods. – 
  If
  
  any goods loaded in a conveyance for importation into India, or any goods
  
  transhipped under the provisions of this Act or coastal goods carried in a
  
  conveyance, are not unloaded at their place of destination in India, or if the
  
  quantity unloaded is short of the quantity to be unloaded at that destination,
  
  and if the failure to unload or the deficiency is not accounted for to the
  
  satisfaction of the Assistant Commissioner of Customs, the person-in-charge of
  
  the conveyance shall be liable, - 
  (a)
  
  in the case of goods loaded in a conveyance for importation into India or goods
  
  transhipped under the provisions of this Act, to a penalty not exceeding twice
  
  the amount of duty that would have been chargeable on the goods not unloaded or
  
  the deficient goods, as the case may be, had such goods been imported;
  (b)
  
  in the case of coastal goods, to a penalty not exceeding twice the amount of
  
  export duty that would have been chargeable on the goods not unloaded or the
  
  deficient goods, as the case may be, had such goods been exported.