71A. Penalty on transporter for contravention of the provisions of sub-section (4) of section 70

Where a transporter, at his option, takes custody under sub-section (4) of section 70 of any goods seized under sub-section (1) of that section and thereafter contravenes the provisions of sub-section (4) of that section by delivering such seized goods wholly or partly to the consignee or owner of such seized goods without prior permission, in writing, of the authority referred to in sub-section (1) of section 70, the said authority shall, after giving the transporter a reasonable opportunity of being heard, impose upon him a penalty, in the manner prescribed, not exceeding twenty-five per centum of the market value of such seized goods in West Bengal.