Repealed or not in force · As amended up to 2026-08
11. A charge of an offence under section nine, or under section 11 of the Inland Customs Act, 1875, shall not be entertained except on the complaint of an Assistant Commissioner or other Salt-revenue officer not inferior in rank to a Sub-Inspector,
and no such complaint shall be admitted unless it is preferred within six months after the commission of the offence to which it refers.
Punishment on second and subsequent convictions.
Charge by whom to be preferred.
Limitation.
All
Jurisdiction.
All such offences shall be tried by a Magistrate exercising powers not less than those of a Magistrate of the second class.
Confiscation of articles in respect of which offence committed.
Source: India Code