Section 247: Forfeiture of excisable goods

Where, by or under any provision of this Act, goods of a kind subject to excise duty become liable to forfeiture by reason of an offence committed by an excise trader, and the goods of the kind subject to excise duty are not available for forfeiture, the Service may seize from the stock of that trader, goods of that kind and to such quantity as would attract the same amount of duty and Customs duties as the amount of duty and Customs duties on the goods liable to forfeiture,