ISLAMABAD (Report, Hanif Khalid) Under the Finance Act 2026-27, for the purpose of evading excise duty or violating the law, damaging, erasing, changing or altering the data in the electronic surveillance system, severe penalties have been prescribed, under which the person concerned will be fined Rs 75,000 or ten times the relevant duty, whichever is higher, and imprisonment up to five years or both.