Section 42(1)(e) in The Bihar and Orissa Excise Act, 1915
(e)if the holder thereof is punished for any offence referred to in Clause (8) of Section 167 of the [See Customs Act, VIII of 1878] [Printed in General Acts 1873-86, Edition 1928, Page 238 (as amended) Repealed by the Customs Act, 1962.]; or