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The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter IV


Penalties for carrying excisable goods in certain vessels
24. 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 Taka, or with both.

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