- When anything mentioned in sub-section (1) and (1) of section 51 is found in circumstances which afford reason for believing that an offence punishable under this Act has been committed in respect of or by means thereof, or ,when such an offence has been committed and the offender is not known or cannot be found, the Excise Commissioner may order confiscation of such thing and, or any other thing or animal found or used there with which is liable to confiscation as provided under sub-section (1) of section 51 :Provided that no such order shall be made until the expiration of one month from the date of seizing the thing or animal in question or without hearing the person, if any, claiming any right thereto, and 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 Excise 'Commissioner is of opinion that the sale of thing or animal in question would be for the benefit, its owner, the' Excise Commissioner may at any time direct to be sold.
