PREVENTION OF SMUGGLING - POWERS OF SEARCH, SEIZURE AND ARREST-ADJUDICATION OF OFFENCES
Option to pay fine in lieu of confiscated goods
181. [(1)] Whenever an order for the confiscation of goods is passed under this Act, the officer passing the order may give the owner of the goods an option to pay in lieu of the confiscation of the goods such fine as the officer thinks fit.
Explanation.- Any fine in lieu of confiscation of goods imposed under this section shall be in addition to any duty and charges payable in respect of such goods, and of any penalty that might have been imposed in addition to the confiscation of goods.
[(2) Nothing in this section shall apply to any goods the import of which is prohibited by or under any law.]
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