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of <h1>Courts can order forfeiture of goods, vehicles, and machinery involved in excise offenses under Section 10, Central Excise Act.</h1> Section 10 of the Central Excise Act, 1944, grants courts the authority to order the forfeiture of goods involved in offenses under the relevant chapter. This includes not only the goods themselves but also any receptacles, packages, coverings, animals, vehicles, vessels, or other conveyances used to transport the goods. Additionally, any implements or machinery used in the manufacture of the goods may also be subject to forfeiture. This provision empowers courts to ensure that all elements involved in the commission of an excise-related offense are seized and forfeited to the government.
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