Section 91(2)(o) in The Andaman and Nicobar Islands Excise Regulation, 2012
(o)the manner of adjudication by an Adjudicating Officer under sub-section (2) of section 61 ;(P)the guidelines for compounding under sub-section (3) and the manner in which the liquor, apparatus, vehicle or other material seized shall be disposed of under sub-section (4) of section 62;