Confiscation by Deputy Commissioner in certain cases.

(1) Notwithstanding anything contained in this Regulation or any other law for the time being in force, where anything liable for confiscation under section 64 is seized or detained under the provisions of this Regulation, the officer seizing and detaining such property shall, without any unreasonable delay, produce the said seized property before the Deputy Commissioner. (2) On production of the said seized property under sub-section (1), the Deputy Commissioner if satisfied that an offence has been committed under this Regulation, he may, whether or not a prosecution is instituted for the commission of such offence, order for confiscation of such property, or otherwise he may order for its return to the rightful owner. (3) While making an order of confiscation under sub-section (2), the Deputy Commissioner may also order that such of the properties to which the order of confiscation relates, which, in his opinion, cannot be preserved or are not fit for human consumption, be destroyed. (4) Whenever any confiscated article is to be destroyed under this section, it shall be destroyed in the presence of the Excise Officer ordering the confiscation or forfeiture, as the case may be, or in the presence of an Excise Officer not below the rank of an Inspector. (5) Where the Deputy Commissioner, after passing an order of confiscation under sub-section (2), is of the opinion that it is expedient in the public interest so to do, he may order the confiscated property or any part thereof to be sold by public auction or dispose it of otherwise. (6) The Deputy Commissioner shall submit a report of all particulars of confiscation to the Excise Commissioner within one month of such confiscation. (7) Any liquor, mahua flowers or molasses and any other property if confiscated in a case compounded under section 62 or in respect of which an offence has been committed and the offender is not known or cannot be found, shall be disposed of in such manner as may be prescribed.