Section 10. Power of Courts to order forfeiture

10. Power of Courts to order forfeiture .— Any Court trying an offence under this Chapter may order the forfeiture to[2] [Government] of any goods in respect of which the Court is satisfied that an offence under this Chapter has been committed, and may also order the forfeiture of any receptacles, packages or coverings in which such goods are contained and the animals, vehicles, vessels or other conveyances used in carrying the goods, and any implements or machinery used in the manufacture of the goods. 10. The word "other than salt" omitted by Act 18 of 2017, s. 5(b). 11. Ins. by Act 40 of 1991, s. 2 (w.e.f. 20-2-1991). Earlier cl. (ee), ins. by Act 25 of 1950, s. 11 and Sch. IV, omitted by Act 41 of 1954, s. 2 and Sch (w.e.f. 8-10-1954). 12. Subs. by Act 5 of 1986, s. 4, for Sub-clause (f) (w.e.f. 28-2-1986). (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the Section or Chapter Notes of[1] [the Fourth Schedule] as amounting to[2] [manufacture ;or], 3[(iii) which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer;] and the word "manufacture" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;] 4[(ff) "National Tax Tribunal" means the National Tax Tribunal established under Section 3 of the National Tax Tribunal Act, 2005 (49 of 2005);] (g) "prescribed" means prescribed by rules made under this Act; 10. Explanation to sub-section (1) omitted by Act 44 of 1980, s. 49. 11. Subs. by Act 40 of 1991, s. 3 (w.e.f. 20-9-1991). (b) unspent advance deposits lying in balance in the applicant's account current maintained with the[1] [Principal Commissioner of Central Excise or Commissioner of Central Excise]; (c) refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; (d) the[2] [duty of excise and interest, if any paid on such duty] paid by the manufacturer, if he had not passed on the incidence of such[3] [duty and interest, if any, paid on such duty] to any other person; (e) the[2] [duty of excise and interest, if any paid on such duty] borne by the buyer, if he had not passed on the incidence of such[3] [duty and interest, if any, paid on such duty] to any other person; (f) the[2] [duty of excise and interest, if any paid on such duty] borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify: Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of[3] [duty and interest, if any, paid on such duty] has not been passed on by the persons concerned to any other person. (h) "sale" and "purchase", with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration; (i)[5] [* * *] (j)[6] [* * *] (jj)[7] [* * *] (k) "wholesale dealer" means a person who buys or sells excisable goods wholesale for the purpose of trade or manufacture, and includes a broker or commission agent, who, in addition to making contracts for the sale or purchase of excisable goods for others, stocks such goods belonging to others as an agent for the purpose of sale. (3) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2). (4) Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its reassembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder. (5) For the removal of doubts, it is hereby declared that any notification issued under clause (f) of the first proviso to sub-section (2), including any such notification approved or modified under sub-section (4), may be rescinded by the Central Government at any time by notification in the Official Gazette.] 4[ Explanation .— For the purposes of this section,— (A) "refund" includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; 1. Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise". 2. Subs. by Act 18 of 2008, s. 80(ii)(a), for "duty of excise". 3. Subs. by ibid , s. 80(ii)(b), for "duty". 4. Subs. by Act 44 of 1980, s. 49, for the Explanation. (B) "relevant date" means,— (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods,— (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; (b) in the case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid; (c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory for export out of India, the date of entry into the factory; (d) in a case where a manufacturer is required to pay a sum, for a certain period, on the basis of the rate fixed by the Central Government by notification in the Official Gazette in full discharge of his liability for the duty leviable on his production of certain goods, if after the manufacturer has made the payment on the basis of such rate for any period but before the expiry of that period such rate is reduced, the date of such reduction; 1 [(e) in the case of a person, other than the manufacturer, the date of purchase of the goods by such person;] 2 [(ea) in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of Section 5-A, the date of issue of such order;] 3[(eb) in case where duty of excise is paid provisionally under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof;] 4 [(ec) in case where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction;] (f) in any other case, the date of payment of duty.] 1. Subs. by Act 40 of 1991, s. 3(c), for sub clause (e) (w.e.f. 20-9-1991). 2. Ins. by Act 33 of 1996, s. 77. 3. Ins. by Act 21 of 1998, s. 108. 4. Ins. by Act 22 of 2007, s. 117. 1[ 11-BB. Interest on delayed refunds .— If any duty ordered to be refunded under sub-section (2) of Section 11-B to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate,[2] [not below five per cent and not exceeding thirty per cent per annum as is for the time being fixed[3] [by the Central Government, by notification in the Official Gazette,]] on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty: Provided that where any duty ordered to be refunded under sub-section (2) of Section 11-B in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty. Explanation .— Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal[4] [National Tax Tribunal] or any court against an order of the Assistant[5] [Principal Commissioner of Central Excise or Commissioner of Central Excise][6] [or Deputy[5] [Principal Commissioner of Central Excise or Commissioner of Central Excise]], under sub-section (2) of Section 11-B, the order passed by the Commissioner (Appeals), Appellate Tribunal[4] [, National Tax Tribunal] or, as the case may be, by the court shall be deemed to be an order passed under the said sub-section (2) for the purposes of this section.]