Central Excise Act 1944
Section 24 Omitted w.e.f. 1.03.02
24. Penalties for carrying excisable goods in certain vessels.-
When any excisable goods are carried by sea in any vessel other than a vessel of the burden of three hundred tons and upwards, the owner and master of such vessel shall each be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.