https://www.taxtmi.com/caselaws?id=169237 Where a conveyance is proved to have carried contraband intoxicants and its owner is implicated, the confiscation scheme under the Bengal Excise Act is mandatory in operation and must be read contextually to advance suppression of illicit trade. The expression "shall be liable to confiscation" is not merely permissive, and "may" in the confiscation provision cannot be isolated from the statutory purpose. The Magistrate's discretion is limited to the alternatives expressly provided: confiscation of the conveyance or an order permitting fine in lieu of confiscation. The authority cannot disregard both options once the statutory conditions are established. en-us Tue, 06 Mar 1979 00:00:00 +0530 Thu, 26 Jun 2025 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169237 Where a conveyance is proved to have carried contraband intoxicants and its owner is implicated, the confiscation scheme under the Bengal Excise Act is mandatory in operation and must be read contextually to advance suppression of illicit trade. The expression "shall be liable to confiscation" is not merely permissive, and "may" in the confiscation provision cannot be isolated from the statutory purpose. The Magistrate's discretion is limited to the alternatives expressly provided: confiscation of the conveyance or an order permitting fine in lieu of confiscation. The authority cannot disregard both options once the statutory conditions are established. Case-Laws Central Excise Tue, 06 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169237