State · Goa

Section 38 of Manual of Goa Laws (Vol. II) – 171 – Excise Duty Act and Rules

131 [Limits of confiscation and/or penalty.— Without prejudice to the limits of fines/penalties provided hereinbefore in every case in which, under this Act, anything is liable to confiscation and/or liable to penalty, as the case may be, such confiscation and/or penalty or with both may be ordered—

(a)without limit by the Commissioner, or
(b)up to confiscation of goods not exceeding ten thousand rupees and imposition of penalty not exceeding one thousand rupees by such other Excise Officer as the Government may, from time to time, empower in that behalf. Explanation:— Penalty construed herein shall be in relation to the nature and gravity of offence committed by the licensee in person or by his/her agent acting on his/her

behalf and includes violation of condition of licence or of a bond.]

AI notes for this section are being prepared — this page will update on its own once they’re ready.

37PreviousSection 37 Confiscation. — (1) In any case in which an offence has been committed under 39NextSection 39 Fine in lieu of confiscation.