Section 45 in The Andaman and Nicobar Islands Excise Regulation, 2012
45. Penalty for assault and obstruction.- Notwithstanding anything contained in the Indian Penal Code, any person who 45 of 1860 assaults or threatens to assault or obstructs or attempts to obstruct any Excise Officer in the discharge of his official duties shall be punishable with imprisonment for a term which may extend to two years and also with fine which may extend to one lakh rupees.
