Central Excise Act, 1944
7. RESTRICTION ON POSSESSION OF EXCISABLE GOODS.
From such date as may be specified in this behalf by the Central
Government by notification in the Official Gazette, no person shall, except as
provided by rules made under this Act, have in his possession [ 38 any goods specified in the Second Schedule 38 ] in excess
of such quantity as may be prescribed for the purposes of this section as the
maximum amount of such goods or of any variety of such goods which may be
possessed at any one time by such a person.