The Excises and Salt Act, 1944
Section 34Option to pay fine in lieu of confiscation
In force
Chapter VI ADJUDICATION OF [CASE]
s. 34
34. Option to pay fine in lieu of confiscation Wherever confiscation is adjudged under this Act or the rules made thereunder, the officer adjudging it [may] give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit in addition to any duty and other charges due in respect of the goods.