Penalty for contravention of the provisions of second proviso to sub-section (1), or first proviso to sub-section (2), of section 76.
78. Where--
(a) a transporter, carrier or transporting agent, referred to in the second proviso to sub-section (1) of section 76, at his auction, takes custody of any goods seized under sub-section (1) of that section and thereafter contravention the provisions of the second proviso to sub-section (1) of section 76 by delivering such seized goods to any person including the consignee or owner of such seized goods, or
(b) a person, referred to in the first proviso to sub-section (2) of section 76, at his auction, takes custody of any goods seized under subsection (2) of that section and thereafter contravenes the provisions of the first proviso to sub-section (2) of section 76 by disposing of such seized goods, without prior permission, in writing, of the Commissioner, the Commissioner shall, after giving such transporter, carrier or transporting agent of the person, as the case may be, a reasonable opportunity of being heard, imposed upon him a penalty, in the test tiger, not exceeding twenty-five per centum of the market value of such seized goods in West Bengal.