Confiscation of specified goods or machines
X X X X Extracts X X X X
X X X X Extracts X X X X
....contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of cess; or (b) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of ^1[cess,] then, all such goods or machines shall be liable to confiscation and the person shall be liable to penalty under section 18. (2) Whenever confi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he specified goods or machines are confiscated under this Act, the title of such goods or machines shall thereupon vest in the Central Government. (7) The proper officer who confiscates any goods or machine under this section shall take and hold possession of the things confiscated and every officer of police, on the requisition of such proper officer, shall assist him in taking and holding suc....
TaxTMI