State Act

The Goa Excise Duty Act, 1964

33. Penalty for possession of contraband excisable article.— Whoever, without lawful authority, has in his possession any quantity of 121[excisable article] knowing the same to have been unlawfully imported, transported or manufactured or knowing that the prescribed duty has not been paid thereon, shall, 122[without prejudice to the provisions of section 30,] on conviction before Magistrate, be punished with fine which may extend to 123[ten thousand rupees or with imprisonment which may extend to one year] or with both.