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<h1>Excise offences and penalties: defined taxable conduct triggers enhanced imprisonment and fines, with stiffer repeat-offender sanctions.</h1> Section 9 prescribes excise offences-contraventions of statutory provisions and rules, duty evasion, unlawful removal or dealing in excisable goods, misuse of duty credit, failure or falsity in required information, and attempts or abetment-and sets higher punishment where the offence relates to goods above a specified duty threshold, otherwise a lower maximum term or fine. Repeat convictions attract increased imprisonment and a minimum custodial period unless special and adequate reasons are recorded; specified factors (first-time conviction, prior non-prosecution remedies, secondary participation, and age) are excluded as special and adequate reasons.
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