Sums due to be paid notwithstanding appeal, etc

Appeal not to be filed in certain cases

Non-appealable decisions and orders.

Penalty for certain offences.

Penalty for failure to furnish information return

Fine for failure to furnish statistics.

General penalty

General disciplines related to penalty

Power to impose penalty in certain cases

. Power to waive penalty or fee or both

Detention, seizure and release of goods and conveyances in transit

Confiscation of goods or conveyances and levy of penalty