Penalty for dealing in confiscable excisable goods: enhanced forfeiture-based sanction against persons in possession or transport of such goods. A new rule penalises any person who acquires possession of, transports, removes, deposits, keeps, conceals, sells, purchases or otherwise deals with excisable goods which they know or have reason to believe are liable to confiscation; liability attaches where there is knowledge or reasonable belief, and the penalty is determined by a comparative mechanism between a multiple of the goods' value and a prescribed minimum amount.
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.
Penalty for dealing in confiscable excisable goods: enhanced forfeiture-based sanction against persons in possession or transport of such goods.
A new rule penalises any person who acquires possession of, transports, removes, deposits, keeps, conceals, sells, purchases or otherwise deals with excisable goods which they know or have reason to believe are liable to confiscation; liability attaches where there is knowledge or reasonable belief, and the penalty is determined by a comparative mechanism between a multiple of the goods' value and a prescribed minimum amount.
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