279. Disposal of things confiscated other than intoxicants.
- When the article confiscated under Section 69(c) or (d) of the Act is not an intoxicant, it shall be disposed of as follows :(i)When such article, in the opinion of the Deputy Commissioner, does not exceed Rs. 1000 in value, it may be sold by the Deputy Commissioner to the highest bidder or in his discretion released on payment of such sum as he may think fit, or with the sanction of the Commissioner, retained for the use of the Excise Department.(ii)When such article, in the opinion of the Deputy Commissioner, exceeds Rs. 1,000 in value, it may be sold by the Deputy Commissioner to the highest bidder or in his discretion released on payment of such sum as he may think fit, or, with the sanction of the Commissioner, retained for the use of the Excise Department.(iii)When such article, in the opinion of the Deputy Commissioner, exceeds Rs. 1000 in value it shall be disposed of at the discretion of the Commissioner, who may in special case refer the matter to the Government for orders.(4)Grant of expenses to witnesses
