In force · As amended up to 2026-08
24. [Penalties for carrying excisable goods in certain vessels] .— Omitted by Finance Act 2002 (20 of 2002), s . 139 ( w.e.f. 11-5-2002).
25. [Exceptions] .— Omitted by s. 139, ibid . (w.e.f. 11-5-2002).
Source: India Code