नियम ११
Power To Forfeit Product Or Property
(1) In cases where it is proved that a product subject to excise duty has been exported from the manufacturing place of enterprise or been imported from abroad without paying excise duty, the Excise Duty Officer may possess and forfeit such product.
(2) In cases where any person is found manufacturing, importing, selling or storing a product subject to excise duty or rendering service subject to excise duty, without obtaining the license, the Excise Duty Officer may forfeit all the goods related to it.
(3) In cases where any person is found manufacturing, importing, selling or storing a product subject to excise duty or rendering service subject to excise duty, by preparing false accounts or forged document, the Excise Duty Officer may forfeit all the goods related to it.
(4) In cases where any person conceals, hides or evades the payable excise duty, the Excise Duty Officer may forfeit the goods related to it and the manufacturing equipment, as well.
(5) The Excise Duty Officer shall, prior to forfeiting the product taken under possession, give a seven-day notice to the concerned person to submit evidence indicating reasons, if any, for not forfeiting it.
(2) In cases where any person is found manufacturing, importing, selling or storing a product subject to excise duty or rendering service subject to excise duty, without obtaining the license, the Excise Duty Officer may forfeit all the goods related to it.
(3) In cases where any person is found manufacturing, importing, selling or storing a product subject to excise duty or rendering service subject to excise duty, by preparing false accounts or forged document, the Excise Duty Officer may forfeit all the goods related to it.
(4) In cases where any person conceals, hides or evades the payable excise duty, the Excise Duty Officer may forfeit the goods related to it and the manufacturing equipment, as well.
(5) The Excise Duty Officer shall, prior to forfeiting the product taken under possession, give a seven-day notice to the concerned person to submit evidence indicating reasons, if any, for not forfeiting it.