section 74
Liability to confiscation
The Nagaland Excise Act 1967Whenever an offence punishable under this Act has been committed, the following things shall be liable to confiscation, namely-\n(a) the intoxicant hemp plant (Connabis sativa), still, untensil, implement, apparatus, or materials in respect of or by means of which such offence has been committed;\n(b) any intoxicant lawfully imported, transported, manufactured and in possession or sold along with any intoxicant liable to confiscation as aforesaid;\n(c) the receptacles, packages, and coverings, in which anything, liable to be confiscation under clause (a) or clause (b) is found and the other contents, if any, of such receptacles and packages; and\n(d) the animals, carts, vessels, rafts or other conveyances used in carrying anything referred to in the foregoing clauses;\nProvided than when it is proved that the receptacles or other articles specified in clauses (c) and (d) are not the property of the offender, the said articles shall not be liable to confiscation if the owner thereof establishes that he had not reason to believe that such offence was being or was likely to be committed.
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