Section 27: Confiscation

27. Confiscation 3[of goods subject to federal excise duty].– (1) The cigarettes 1[or beverages] seized for the reasons of counterfeiting 4[or such goods without affixing or affixing counterfeited tax stamps, banderoles, stickers, labels or barcodes, as required under section 45A of this Act] shall be liable to outright confiscation and shall be destroyed in the manner prescribed in sub-section (10) of section 19. (2) In case of 5[dutiable goods] seized on account of evasion of duty, the owner shall be given an option to pay penalties and fines as provided under section 19 and meet other obligations as provided under other relevant provisions of the Act and rules made there under, for release of such 3[dutiable goods] in lieu of confiscation provided that if such release is not claimed or availed, no reduction or abatement in respect of amounts of duty, penalties and fine shall be admissible in case such 3[dutiable goods] are auctioned. (3) In case confiscated cigarettes 1[ , un-manufactured tobacco] are rendered unfit for human consumption or become otherwise unfit for sale, the 1[Commissioner] may allow destruction of such cigarettes 1[ , un- manufactured tobacco] in such manner as he may deem appropriate. 2[(4) Without prejudice to the foregoing provisions of this section, the Board in case of goods subject to monitoring under section 45A of this Act and counterfeited goods, may authorize any officer of Revenue department not below the rank of Naib Tehsildar or Excise and Taxation Officer not below the rank of BPS-16 to exercise the powers and perform the functions of the Officer of Inland Revenue under section 26 and sub-section (1) of section 27, by notification in the official Gazette subject to such conditions, if any, it may deem fit to be imposed.]

Effective date: 2005-07-01

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