Amendment status not verified — confirm the current text below against the official source.
Confiscation. — (1) In any case in which an offence has been committed under this Act, the 126[excisable articles, foreign liquor], materials, still, utensil, implement or apparatus in respect or by means of which such offence has been committed shall be liable to confiscation. 127[Provided that no confiscation under this sub-section shall be made in cases where,— (a) duty paid liquor is transported within the State without the authority of a permit granted under this Act; or (b) any licensed premises are kept open in contravention of any rule made under clause (n) of sub-section (2) of section 22]. (2) Any 128[excisable article or foreign liquor] lawfully imported, exported, trans- ported, manufactured, had in possession or sold alongwith, or in addition to, any 129[excisable article or foreign liquor] liable to confiscation under this section, and the receptacles, packages and coverings in which any 130[such excisable article, foreign liquor], materials, still, utensil, implement or apparatus as aforesaid is or are found and the other contents, if any, of the receptacles or packages in which the same is or are found, and the animals, carts, vessels or other conveyances used in carrying the same, shall likewise be liable to confiscation: Provided that no such animal, cart, vessel, or other conveyances shall be so liable to confiscation if the owner thereof, is not the owner of the articles thereby removed and 120 Inserted by Amendment Act 8 of 1966. 121 Inserted by Amendment Act 9 of 1981. 122 Inserted by Amendment Act 1 of 1969. 123 Substituted by Amendment Act 18 of 1976. 124 Inserted by Amendment Act 18 of 1976. 125 Added by Amendment Act 9 of 1981. 126 In place of word “liquor” substituted by Amendment Act 11 of 1973. 127 Inserted by Amendment Act 11 of 1973. 128 In place of word “liquor” substituted by Amendment Act 11 of 1973. 129 In place of word “liquor” substituted by Amendment Act 11 of 1973. 130 In place of word “ such liquor” substituted by Amendment Act 11 of 1973. Manual of Goa Laws (Vol. II) – 194 – Excise Duty Act and Rules establishes that he had no reason to believe that such offence was being or was likely to be committed. (3) When anything mentioned in sub-section (1) and (2) is found in circumstances which afford reason to believe that an offence under this Act has been committed in respect or by means thereof, or when such offence has been committed and the offender is not known or cannot be found, the Commissioner may order confiscation of the same: Provided that no such order shall be made until the expiration of one month from the date of seizing the thing or animal in question or without hearing the person, if any, claiming any right thereto, and considering the evidence, if any, which he produces in support of the claim: Provided further, that if the thing in question is liable to speedy and natural decay, or if the Commissioner is of the opinion that the sale of the thing or animal in question would be for the benefit of its owner, he may at any time direct it to be sold; and the provisions of this section shall, so far as may be, apply to the net proceeds of such sale. (4) When anything is confiscated under sub-section (1) or (2) above, it shall thereupon vest in the Government.