Section 34 in The Andaman and Nicobar Islands Excise Regulation, 2012
34. Penalty for illegal manufacture, sale, import, etc.- (1) Whoever, in contravention of this Regulation or of any rule, notification or order made, or condition of licence or permit granted or issued thereunder,-
(a)manufactures, imports, exports, transports or removes any liquor;(b)constructs or works any manufactory or warehouse;(c)bottles any liquor for purposes of sale;(d)uses, keeps or possesses any materials, still, utensils, implements or apparatus whatsoever for the purposes of manufacturing any liquor other than toddy or tari;(e)possesses any material or film either with or without Union territory logo or wrapper or any other thing in which liquor can be packed, or any apparatus or implement or machine for the purpose of packing any liquor; or(f)sells, transports, possesses or buys any liquor beyond prescribed quantity, shall be punishable.-(A)in the case of an offence falling under clause (a),(i)where the liquor involved in the offence is less than prescribed value, with imprisonment for a term which shall not be less than one year, but which may extend to five years and shall also be liable to fine which shall not be less than fifty thousand rupees or five times of the value of liquor, whichever is higher;(ii)where the liquor involved in the offence exceeds the prescribed value, with imprisonment for a term which may extend to seven years and with fine which may extend to one lakh rupees or five times of the value of liquor, whichever is higher;(B)in the case of an offence falling under clause (b), with imprisonment for a term which may extend to three years and also with fine which may extend to fifty thousand rupees;(C)in the case of an offence falling under clause (c), with imprisonment for a term which may extend to one year and also with fine which may extend to one lakh rupees or five times of the value of liquor, whichever is higher;(D)in the case of an offence falling under clause (d), with imprisonment for a term which may extend to six months and also with fine which may extend to twenty thousand rupees;(E)in the case of an offence falling under clause (e), with imprisonment for a term which may extend to three months and also with fine which may extend to fifty thousand rupees;(F)in the case of an offence falling under clause (f), with imprisonment for a term which may extend to three months and also with fine which may extend to one lakh rupees or five times of the value of liquor, whichever is higher.(2)If any offence punishable under sub-section (1) is committed by a person not holding valid licence or permit under this Regulation, he shall be liable to twice the penalty prescribed for the said offence.
