Section 126(1) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(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.
