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Excise Acts, Rules & Regulation CENTRAL EXCISE ACT, 1944 Section 24 (OMITTED W.E.F. 01/03/2002)

SECTION 24

ENTIRE SECTION 24 HAS BEEN OMITTED W.E.F 01/03/2002

When any excisable goods are carried by sea in any vessel other than a vessel of the burden of three hundred tons and upwards, the owner and master of such vessel shall each be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.

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