Section 60(3) in The Himachal Pradesh Excise Act, 2011
(3)When there is reason to believe that an offence under this Act has been committed, but the offender is not known or cannot be found and when any thing liable to confiscation under this Act and not in the possession of any person cannot be satisfactory accounted for, the case shall been acquired into and determined by the Collector concerned, who may order confiscation thereof :Provided that no such order shall be made until the expiration of one month from the date of seizing the thing in question or without hearing the person, if any, claiming any right thereto, and considering the evidence, if any, which he produces in support of his claim :Provided further that if the thing in question is liable to speedy and natural decay or if the Collector concerned is of opinion that the sale of the thing in question would be for the benefit of its owner, he may, at any time, direct it to be sold; and the provisions of this section and section 62 shall, so far as may be, apply to the net proceeds of such sale.
