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State of Karnataka - Section

Section 43C in The Karnataka Excise Act, 1965

43C. Order of confiscation when an offender is not known or cannot be found etc.

- When an offence under this Act has been committed, but the offender is not known or cannot be found, or when anything liable to confiscation under this Act, and not in the possession of any person cannot be satisfactorily accounted for, the authorised officer may order such confiscation:Provided that no such order shall be made until the expiration of one month, form the date of seizing the goods intended to be confiscated or without hearing the persons if any, claiming any right thereto, and the evidence, if any, which they produce, in support of their claims.