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Central Excise Act, 1944 24. PENALTIES FOR CARRYING EXCISABLE GOODS IN CERTAIN VESSELS. 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 rupees, or with both.    |
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