Section 155(g) in Police Regulations, Calcutta, 1968
(g)(i)Seized and confiscated excisable articles of cases under the Bengal Excise Act, 1909 (Bengal Act V of 1909), and the Dangerous Drugs Act, 1930 (II of 1930), shall be kept in the Malkhana.(ii)On the conclusion of trial they shall be sent, without delay, to the Collector of Excise for disposal.(iii)In contested cases the Collector of Excise shall be asked to postpone disposal until the period of appeal against conviction or confiscation is over, or until the appeal has been finally disposed of.
