Report No. 47
Summary of Major Recommendations
I. Central Excises and Salt Act, 1944.
(1) Section 9 should be amended to increase the punishment. There should be a provision for minimum imprisoment1 and minimum fine.
(2) A new section-section 9A-should be inserted to punish the unauthorised removal of excisable goods2.
(3) Another section-section 9B-should be inserted to make it clear that confiscation shall not prevent punishment3.
(4) A new section section-10A-should be inserted to provide for public censure4.
1. Paras. 15.5 and 15.7.
2. Para. 15.1.
3. Para. 15.3.
4. Para. 15.4.