Confiscation and penalties for excise contraventions: empowers rules to confiscate goods and impose enhanced penalties. The amendment inserts section 37(4) into the Central Excises Act authorising rules that permit confiscation of land, buildings, plant, machinery, materials, conveyances, animals and other things used in connection with manufacture, production, storage, removal or disposal of excisable goods, and confiscation of all excisable goods on such premises, where a manufacturer, producer or warehouse licensee removes goods in contravention of rules, fails to account for goods, manufactures without applying for a required licence, or contravenes rules with intent to evade duty; it also prescribes a penalty up to three times the value of the excisable goods or a specified minimum amount.
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Provisions expressly mentioned in the judgment/order text.
Confiscation and penalties for excise contraventions: empowers rules to confiscate goods and impose enhanced penalties.
The amendment inserts section 37(4) into the Central Excises Act authorising rules that permit confiscation of land, buildings, plant, machinery, materials, conveyances, animals and other things used in connection with manufacture, production, storage, removal or disposal of excisable goods, and confiscation of all excisable goods on such premises, where a manufacturer, producer or warehouse licensee removes goods in contravention of rules, fails to account for goods, manufactures without applying for a required licence, or contravenes rules with intent to evade duty; it also prescribes a penalty up to three times the value of the excisable goods or a specified minimum amount.
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