Section 66(2) in The Dadra and Nagar Haveli Excise Regulation, 2012
(2)On production of the said seized property under sub-section (d), the Deputy Commissioner if satisfied that an offence h~ been committed under this Regulation, he may, whether or not a prosecution is instituted for the commission of such offence, order confiscation of such property or otherwise he may order for its return to the rightful owner.
