Section 39 in The Andaman and Nicobar Islands Excise Regulation, 2012
39. Penalty for possession liquor unlawfully imported or non-payment of duty, etc.- Whoever has in his possession any liquor knowing the same to have been Penalty for unlawfully imported, transported or manufactured or knowingly avoids payment of prescribed possession of liquor duty shall be punishable with imprisonment for a term which may extend to six months and with fine which may extend to one lakh rupees, or five times the value of liquor, whichever is higher.
