Section 106 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
106. Disposal of articles, goods, things and conveyances.
(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.(2)All articles or goods or things of the value not exceeding Rs. 5/- shall be disposed off by the Excise Inspector as he may think fit.(3)All articles, goods, things or conveyance of the value of Rs. 5/- to Rs. 100/- shall be disposed off by the Excise Inspector in such manner as the Commissioner may direct.(4)The sale by auction or otherwise of liquor, stills and other appliances or materials for distillation shall be made only to licensed dealer or manufacturers of liquor, as the case may be.(5)The process of the sale of disposal shall be credited to the Government.
