17. Offences and penalties.

(a) fraudulently evades the payment of any duty due under this Act; or
(b) obstructs any officer making an inspection, search or seizure under this Act; or
(c) act in contravention of, or fails to comply with, any of the provisions of this Act or any rule made, order issued, or direction given, thereunder, he shall be liable to the imposition of a penalty not exceeding two thousand rupees in addition to the duty due, if any: