Section 63 in Uttarakhand (the U.P Excise Act, 1910)(Amendment) Act, 2019
63. Penalty for unlawful import of intoxicant and transport or possession of unlawfully imported intoxicant etc. - Whoever, is contravention of this Act, or of any rule or order made thereunder, imports any intoxicant or transport or has in his possession any quantity of any intoxicant in lawfully imported shall be punished with the imprisonment which shall not be less than six months and which may extend to five years and also with fine which shall not be less than ten times the amount of excise duty or excise revenue under Section 30 which would have been leviabled if such intoxicant had been dealt with in accordance with this Act and the rules and orders made thereunder or in accordance with any licence, permit or pass obtained thereunder or twenty thousand rupees whichever is greater:
Provided that if any person imports/transports such quantity of liquor which is under possession limit but the excise revenue in that liquor is not paid in Uttarakhand than he will be punished under Section 60(1)(B).".
