Section 57: Penalty for possession of excisable article unlawfully imported

¹[Whoever, without lawful authority, has in his possession any excisable article, knowing the same to have been unlawfully imported, transported, manufactured, cultivated or collected or knowing the fact that prescribed duty not to have been paid thereon, shall be punishable with imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of twenty thousand rupees or five times of the loss of excise duty, whichever is higher:

Provided that if the quantity of liquor found at the time or in the course of detection of the offence exceeds fifty bulk litres, the person guilty for such offence shall be punishable with imprisonment for a term which shall not be less than three years but which may extend to five years and with fine of twenty thousand rupees or ten times of the loss of excise duty, whichever is higher.]