Penalty for import, etc., of intoxicant without payment of duty

Penalty for evasion of excise duty. Whoever, imports, exports, transports, possesses, sells or manufactures any intoxicant or hemp without payment of duty or fee provided for under this Act, shall, on conviction, in addition to being required to pay such duty or fee, be punished with imprisonment for a term which may extend to one year or with fine which may extend to one thousand rupees, or the amount of such duty or fee, whichever is greater, or with both.