Amendment status not verified — confirm the current text below against the official source.
Order of confiscation in the absence of offender: When an offence under this Act has been committed but the offender is not known or cannot be found, or when anything liable to confiscation under this Act, and not in the possession of any person cannot be satisfactorily accounted for, the Assistant Commissioner of Prohibition and Excise or the Prohibition and Excise Superintendent 2[or the Assistant Commissioner, Special Enforcement Bureau] may by order confiscate such property: Provided that no such order shall be made until the expiration of one month, from the date of seizing the goods intended to be confiscated.