Power to seize (Section 26) means:

A. The Counterfeited cigarettes or beverages which have been manufactured

unlawfully or on which duty has not been paid as required under this Act and rules made thereunder

B. Shall be liable to seizure besides the conveyance which has been used for the movement carriage or transportation of such cigarettes or beverages

C. For the purpose of this section conveyance shall include all of its fixtures filing and accessories etc

D. All of these

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