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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>Chewing tobacco packing machines: unregistered units face duty assessment, confiscation and penalties; CCTV noncompliance incurs penalty.</h1> Goods produced or removed in contravention of the packing-machine rules are liable to confiscation and manufacturers may be penalised up to the duty leviable on the affected goods, subject to section 11AC. If a unit is unregistered, duty is determined by the number of packing machines found and the retail sale price of pouches; unless satisfactory contrary evidence is produced, those machines are deemed to have been operating from 1 February 2026 or the last five years, whichever is later.

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