Section 26: Power to seize

26. Power to seize.– 1[(1) The counterfeited cigarettes or beverages which have been manufactured or produced unlawfully and other dutiable goods on which duty of excise has not been paid in the manner as required under this Act and the rules made thereunder 2[or such goods without affixing or affixing counterfeit tax stamps, bar codes, banderoles, stickers, labels or bar codes, as required under section 45A of this Act], shall be liable to seizure along with the conveyance, which has been used for the movement, carriage or transportation of such goods. (2) For the purpose of this section, ‘conveyance’ shall include all of its fixtures, fittings and accessories etc.]

Effective date: 2005-07-01

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