Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Forfeiture powers: courts may order confiscation of goods, containers, conveyances and machinery used in excise offences. Courts trying offences under this Chapter may order the forfeiture to the Government of goods in respect of which an offence has been committed, and may also order forfeiture of receptacles, packages or coverings containing such goods, animals, vehicles, vessels or other conveyances used to carry the goods, and implements or machinery used in their manufacture.
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.
Forfeiture powers: courts may order confiscation of goods, containers, conveyances and machinery used in excise offences.
Courts trying offences under this Chapter may order the forfeiture to the Government of goods in respect of which an offence has been committed, and may also order forfeiture of receptacles, packages or coverings containing such goods, animals, vehicles, vessels or other conveyances used to carry the goods, and implements or machinery used in their manufacture.
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