Confiscation and penalty: new rule empowers forfeiture of excisable goods and assets for contraventions to deter duty evasion. Rule 209 prescribes confiscation of excisable goods and a monetary penalty up to three times the value of the goods or a specified minimum for removal, non-accounting, unlicensed manufacture/ storage, or contraventions intended to evade duty. Where duty thresholds are met or a previously penalised person reoffends, the adjudicating officer may additionally order confiscation of land, buildings, plant, machinery, materials, conveyances, animals or other things used in the offending activity, or other excisable goods produced or stored with such assets, for reasons recorded in writing.
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.
Confiscation and penalty: new rule empowers forfeiture of excisable goods and assets for contraventions to deter duty evasion.
Rule 209 prescribes confiscation of excisable goods and a monetary penalty up to three times the value of the goods or a specified minimum for removal, non-accounting, unlicensed manufacture/ storage, or contraventions intended to evade duty. Where duty thresholds are met or a previously penalised person reoffends, the adjudicating officer may additionally order confiscation of land, buildings, plant, machinery, materials, conveyances, animals or other things used in the offending activity, or other excisable goods produced or stored with such assets, for reasons recorded in writing.
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