Section 106(1) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(1)All articles or goods or things or conveyances of the value exceeding Rs. 100/- confiscated under the Act by order or a Magistrate or Commissioner or any other officer empowered by the Government in that behalf, as the case may be, shall be sold by public auction by the Excise Inspector concerned.
