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Section 38. Penalty for possession of liquor unlawfully imported, non-duty paid, etc.

38. Penalty for possession of liquor unlawfully imported, non-duty paid, etc.
Whoever has in his possession any liquor knowing the same to have been unlawfully imported, transported or manufactured or knowing the prescribed duty not to have been paid thereon, shall be punishable with imprisonment for a term which may extend to six months and fine which may extend to one lakh rupees.