Option to pay fine in lieu of confiscation [Section 34]:

Section 34 provides an option to pay fine in lieu of confiscation. Whenever confiscation is adjudged, the officer adjudging it, shall give the owner of the goods an option to pay, in lieu of confiscation, such fine as the officer thinks fit.

Section 34 makes it clear that confiscation made or penalty imposed under the Central Excise Act or the rules shall not prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law.

Applicability of provisions of Customs Act in respect of confiscation to excise laws: Provisions of section 115, section 118(a), section 119, section 120, section 121, section 124 and section 150 of the Customs Act relating to confiscation of conveyances, confiscation of packages containing goods, confiscation of goods used for concealing goods, confiscation of goods even if form changes, confiscation of sale proceeds of contravening goods, issue of show cause notice before confiscation of goods and procedure for sale of goods and application of sale proceeds respectively are applicable to the Central Excise Act [Refer Chapter 12 – Provisions Relating to Illegal Import, Confiscation, Penalty and Allied Provisions of Module-III of this Study Material for the above sections of the Customs Act, 1962]