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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Disposal of confiscated goods: authority may sell, destroy or otherwise dispose where fine in lieu not chosen.</h1> Where the option to pay a fine in lieu of confiscation has not been exercised, the Principal Commissioner or Commissioner may direct that confiscated goods be sold, destroyed or otherwise disposed of, conferring discretionary administrative power to determine the manner of disposal.

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