Confiscation
Section 37 of the Goa Excise Duty Act, 1964 deals with confiscation. In any case in which an offence has been committed under this Act, the [excisable articles, foreign liquor], materials, still, utensil, implement or apparatus in respect or by means of which such offence has been committed shall be liable to confiscation.
(1) In any case in which an offence has been committed under this Act, the 136[excisable articles, foreign liquor], materials, still, utensil, implement or apparatus in respect or by means of which such offence has been committed shall be liable to confiscation. 137[Provided that no confiscation under this sub-section shall be made in cases where, (a) duty paid liquor is transported within the State without the authority of a permit granted under this Act; or (b) any licensed premises are kept open in contravention of any rule made under clause (n) of sub-section (2) of section 22].
(2) Any 138[excisable article or foreign liquor] lawfully imported, exported, transported, manufactured, had in possession or sold alongwith, or in addition to, any 139 [excisable article or foreign liquor] liable to confiscation under this section, and the receptacles, packages and coverings in which any 140[such excisable article, foreign liquor], materials, still, utensil, implement or apparatus as aforesaid is or are found and the other contents, if any, of the receptacles or packages in which the same is or are found, and the animals, carts, vessels or other conveyances used in carrying the same, shall likewise be liable to confiscation:
Provided that no such animal, cart, vessel, or other conveyances shall be so liable to confiscation if the owner thereof, is not the owner of the articles thereby removed and establishes that he had no reason to believe that such offence was being or was likely to be committed.
(3) When anything mentioned in sub-section (1) and (2) is found in circumstances which afford reason to believe that an offence under this Act has been committed in respect or by means thereof, or when such offence has been committed and the offender is not known or cannot be found, the Commissioner may order confiscation of the same:
Provided that no such order shall be made until the expiration of one month from the date of seizing the thing or animal in question or without hearing the person, if any, claiming any right thereto, and considering the evidence, if any, which he produces in support of the claim:
Provided further, that if the thing in question is liable to speedy and natural decay, or if the Commissioner is of the opinion that the sale of the thing or animal in question would be for the benefit of its owner, he may at any time direct it to be sold; and the provisions of this section shall, so far as may be, apply to the net proceeds of such sale.
(4) When anything is confiscated under sub-section (1) or (2) above, it shall thereupon vest in the Government. a
Section 37, The Goa Excise Duty Act, 1964 (Act 5 of 1964).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 37
What does Section 37 of the Goa Excise Duty Act deal with?
Section 37 of the Goa Excise Duty Act is headed "Confiscation". In any case in which an offence has been committed under this Act, the [excisable articles, foreign liquor], materials, still, utensil, implement or apparatus in respect or by means of which such offence has been committed shall be liable to confiscation.
How do I find court cases under Section 37 of the Goa Excise Duty Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goa Excise Duty Act 37, section 37 Goa Excise Duty Act, section 37 of the Goa Excise Duty Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 37 of the Goa Excise Duty Act, and has it changed?
Its own text turns on section 22 (Power of Government to make rules), so none of them can safely be read on its own.
When was the Goa Excise Duty Act enacted?
Goa Excise Duty Act was enacted in 1964 as Act 5 of 1964. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/607fd7e2-9cb3-4ff2-9463-81e114e96621.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/73657da9-e99a-47d6-87b3-5f4a4cbf91be/content). This page is not a substitute for legal advice.