Section 126 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
126. Confiscation.
(1)When any goods or articles are liable to confiscation for breach of any of the provisions of the Act of these rules, any alcohol, drugs or materials by means of which the breach has been committed and of any receptacle, packages or coverings in which such goods or articles are contained and the animals, vehicles, vessels or other conveyances used in carrying such goods or articles and any implements or machinery used in the manufacture of such goods shall be liable to confiscation.(2)When anything is confiscated under these rules, such thing shall thereupon vest in the collecting Government.(3)The officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of police, on the requisition of such officer, shall assist him in taking and holding such possession.
