(2)When in any other case in which anything has been seized under this Act an Investigating Officer proceeds under Section 43, sub-section (2) or the Collector, upon an investigation made, whether by the Collector or by other officer under Section 42, is of opinion that the thing seized is not liable to confiscation under Section 74, such Investigating Officer or the Collector, as the case may be, shall order the delivery of such thing to the person from whose possession it was taken.
