section 72
Certain things liable to confiscation
The Lakshadweep Excise Regulation, 2026Tax2026104 sections8 chapters
Chapter V OFFENCES AND PENALTIES
Statutory text
Whenever an offence punishable under this Regulation has been committed, the following things shall be liable to confiscation, namely:
- (a) any liquor, material, still, utensil, implement apparatus in respect of or by means of which such offence has been committed;
- (b) any liquor unlawfully imported, transported, manufactured, sold or brought along with, or in addition to any liquor, liable to confiscation under clause (a);
- (c) any receptacle, package, or covering in which anything liable to confiscation under clause (a) or clause (b) is found, and the other contents, if any, of such receptacle package or covering; and
- (d) any animal, vehicle, vessel, or other conveyance used for carrying liquor.
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