Section 139 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
139. Dutiable goods not to be sold except in prescribed containers bearing a label.
- If any dutiable goods are found in the possession of any dealer in or retailer of such goods, not being wrapped or labeled as hereinbefore prescribed or of which the wrapper or label is out or torn, or the wrapper or other container bears any other mark or appearance of having been opened or tampered with, such goods shall be liable to confiscation and such dealer or retailer shall be liable to a penalty which may extend to one thousand rupees.
