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State of Assam - Section

Section 353 in Assam Excise Rules, 1945

353. Disposal of things confiscated if/when order is reversed.

(1)If any order of confiscation of anything be reversed on appeal such thing, or the sale -proceeds thereof and the amount, if any, deposited for the keep or safe custody of such thing shall be at once returned to the owner thereof, or his agent, under the order of the Collector or Sub-divisional Officer, as the case may be.
(2)If no one appears within two months from the order on appeal to receive the thing confiscated, the sale-process or the amount, if any, deposited, such thing, sale proceeds or amount shall be forfeited to the Crown.