(1)In any case in which an offence has been committed under this Act, the [excisable articles, foreign liquor] [In place of word 'liquor' substituted by Amendment Act 11 of 1973.], materials, still, utensil, implement or apparatus in respect or by means of which such offence has been committed shall be liable to confiscation.[Provided that no confiscation under this sub-section shall be made in cases where,-(a)duty paid liquor is transported within the State without the authority of a permit granted under this Act; or(b)any licensed premises are kept open in contravention of any rule made under clause (n) of sub-section (2) of section 22].
