Amendment status not verified — confirm the current text below against the official source.
Composition of offences .-The Excise Commissioner, or any Excise Officer specially empowered by him in this behalf, may accept from any person whose property is liable to confiscation under this Act or these rules or who is reasonably suspected of having committed an offence under the Act a sum of money riot exceeding two thousand rupees in lieu of confisca- tion of goods or of punishment for breach of any provisions of the Act or of the rules. Comment The Excise Commissioner is empowered to combine the offence which makes the property liable to confiscation, by accepting a sum of money not exceeding two thousand rupees in lieu of confiscation.