When in any case tried by a Court, the Court decides that anything is liable to confiscation under Section 39 of this Act, it shall order such thing to be confiscated and placed at the disposal of the Commis- sioner.

Confiscation by Commissioner, Collector and other Excise Officers when no prosecution is launched Confiscation by Commissioner, Collector and other Excise Officers when no prosecution is launched. When an offence under this Act has been committed and the offender is not known or cannot be found when anything liable to confiscation under this Act is found or seized, the Commissioner or the Collector or any other Excise Officer duly authorized by the commissioner in this behalf may make an inquiry and if, after such inquiry, he is satisfied that an offence has been committed, may order such thing found to be confiscated: Provided that no such order shall be made before the expiry of one month from the date of seizure, or without hearing the person if any, who claim any right thereto and evidence, if any, which he produces in support of his claim.