(1) Notwithstanding anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023, the offences punishable under sections 44, 45, 54, 56 and 61 may either before or after the institution of any proceeding, be compoundable under this Regulation.
(2) Any person who is reasonably suspected of having committed an offence specified under sub-section (1) may apply to the District Excise Officer for compounding of the offence.
(3) On receipt of an application under sub-section (2), the District Excise Officer, having regard to the circumstances of the case, may at his discretion order for compounding of the offence on payment of such sum of money by way of compounding fee or compensation for the offence, in accordance with such guidelines as may be prescribed.
(4) On payment by the person such sum of money specified under sub-section (3), no proceeding shall be instituted or continued against such person in any Criminal Court:
Provided that the sum of money fixed as compounding fee or compensation by the District Excise Officer under this section shall not be less than five times but not more than ten times the duty involved or the value of liquor, apparatus, vehicle and other material, whichever is higher:
Provided further that where liquor, apparatus, vehicle or other material is seized, the same shall not be released but shall be disposed of in such manner as may be prescribed.
(5) Where the composition of any offence is made after the institution of any prosecution, such composition shall be brought by the District Excise Officer in writing, to the notice of the Court in which the prosecution is pending and on such notice of the composition of the offence being given, the person in relation to whom the offence is so compounded shall be discharged.
71. While adjudging the quantum of fine or penalty under this Chapter, the Court or the Adjudicating Officer, as the case may be, shall have due regard to the following, namely:
(a) the amount of gain or unfair advantage, wherever quantifiable, made as a result of the contravention;
(b) the amount of loss caused or likely to cause to the Government or any person as a result of the contravention;
(c) the repetitive nature of the contravention;
(d) whether the contravention is without his knowledge; and
(e) any other relevant factor.
Compounding of certain offences.
General provisions relating to determination of fine or penalty.
18 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Certain things liable to confiscation.
Confiscation by Deputy Commissioner in certain cases.
Order of confiscation and destruction not to interfere with other punishment.
72. Whenever an offence punishable under this Regulation has been committed, the following things shall be liable to confiscation, namely:
(a) any liquor, material, still, utensil, implement apparatus in respect of or by means of which such offence has been committed;
(b) any liquor unlawfully imported, transported, manufactured, sold or brought along with, or in addition to any liquor, liable to confiscation under clause (a);
(c) any receptacle, package, or covering in which anything liable to confiscation under clause (a) or clause (b) is found, and the other contents, if any, of such receptacle package or covering; and
(d) any animal, vehicle, vessel, or other conveyance used for carrying liquor.