Section 12
Re-imposition of duty
If any of the conditions subject to which exemption from duty granted under section 11 on any goods on which excise duty has not been paid, have not been complied with, or such goods cease to be kept or used by the person or for the purposes qualifying them for such exemption, such goods shall on non-fulfilment of such conditions or upon such cesser, become liable to the excise duty and the person to whom such exemption was granted and any person found in possession of such goods shall be jointly and severally liable to pay such excise duty.
(2)
If any goods, which are liable to excise duty under subsection (1) and on which such duty has not been paid, are found in the possession or on the premises of any person other than the person authorized to possess them under the terms of such exemption, such goods shall, until the contrary is proved, be deemed to be dutiable goods within the meaning of this Act.