Amendment status not verified — confirm the current text below against the official source.
Substituted by Act No.4 of 1994. Special powers of the Commissioner in regard to compounding of offences. [Act No. 17 of 1968] 45 Provided that the sum of money fixed as compounding fee or compensation by the Commissioner under this section shall not be less than five times but not more than ten times the duty involved and where no duty is involved, not less that rupees fifteen thousand but not more than rupees one lakh: Provided further that in all cases in which any property has been seized as liable to confiscation under this Act, may be ordered by him to be released on payment of the value thereof as estimated by him or by an officer authorized by him in this behalf: Provided also that where the property so seized is liquor manufactured in contravention of this Act, such liquor shall not be released but shall be disposed of in such manner as may be prescribed.]