Section 37A(1)(ii) in Andhra Pradesh Excise Act, 1968
(ii)in any other case, with imprisonment for a term which shall not be less than [three years] [Substituted 'two years' by Act No. 8 of 2010, dated 19.4.2010.], but which may extend upto ten years, and with fine which may extend upto fifty thousand rupees.