Fine in lieu of confiscation
Section 39 of the Goa Excise Duty Act, 1964 deals with fine in lieu of confiscation. Whenever confiscation is authorised by this Act, the officer ordering the same may give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit.
Whenever confiscation is authorised by this Act, the officer ordering the same may give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit. Payment of the fine does not absolve the owner of the goods from the payment of duties and other charges prescribed in this Act. 142[39A. Power of Commissioner to compound offences .- (1) Subject to such conditions, if any, as may be prescribed, the Commissioner may accept from any person alleged to have committed an offence under this Act or under any rules made thereunder other than an offence under section 34 143[or an offence relating to intoxicating drugs or opium as defined in clause (kkk) and (oo) of section 2], either before or after the commencement of any proceedings against such persons in respect of such offence, by way of composition for such offence, a sum not exceeding 144[ten thousand rupees].
(2) When compounding of an offence is accepted the power to confiscate the goods seized under this Act in respect of such offence shall be vested in the Commissioner.
(3) On payment in full or such sum as may be determined by the Commissioner under sub-section (1),- (a) no proceedings shall be commenced against such person aforesaid; and (b) if any proceedings have been already commenced against such person as aforesaid, such proceedings shall not be further proceeded with.] 145 40. [Appeals .- Any person deeming himself aggrieved by any decision or order passed under this Act or the rules made thereunder by any Excise Officer other than the Commissioner may, within ninety days from the date of such decision or order, appeal against such decision or order, to the Commissioner; and where the decision or order is passed by the Commissioner including the order passed in revision under section 41 the appeal shall lie to the Chief Secretary. In disposing of the appeal the Commissioner or the Chief Secretary, as the case may be, may, after giving reasonable opportunity of being heard :- (a) confirm the decision or order appealed against; or (b) reduce, enhance or annul any amount involved in the decision or order appealed against; or (c) pass such other orders as he may think fit.] 14641. [Revision .- (1) When the decision or order is passed under this Act or the rules made thereunder by any Excise Officer other than the Commissioner, the Commissioner of his own motion may revise such decision or order after considering the facts of the case.
(2) In disposing of the revision, the Commissioner shall have the same powers as those of the appellate authority under section 40.]
Section 39, The Goa Excise Duty Act, 1964 (Act 5 of 1964).
Cross-references
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Questions about Section 39
What does Section 39 of the Goa Excise Duty Act deal with?
Section 39 of the Goa Excise Duty Act is headed "Fine in lieu of confiscation". Whenever confiscation is authorised by this Act, the officer ordering the same may give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit.
How do I find court cases under Section 39 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 39, section 39 Goa Excise Duty Act, section 39 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 39 of the Goa Excise Duty Act, and has it changed?
Its own text turns on section 2 (Definitions), section 34 (Vexatious search seizure, etc., by officers), 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.