Section 134 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
134. Licensees liability for removal of goods by any person.
- If any dutiable goods are, in contravention of any condition prescribed in these rules, removed by any person from the place where they are manufactured or warehoused, the manufacturer or the licensee or keeper of the warehouse shall be held responsible for such removal, and shall be liable to be dealt with according to the provisions of the Act or the rules as if he had removed the goods himself.
