According to sec 183 of the sea custom Act the owner of the goods must be given an option to pay a fine in lieu of confiscation
| Ministry/ Department/ Residency | Central Board of Revenue |
| Branch | Custom - I,Part III |
| From Year / Date (YYYY-MM-DD) |
1939 |
| To Year / Date (YYYY-MM-DD) |
1939 |
| Identifier | PR_750000035608 |
| File No./Reference No./Sheet No./Folio No. | R. Dis. 357 Custom-I |
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