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[Cites 0, Cited by 6] [Section 59] [Entire Act]

NCT Delhi - Subsection

Section 59(2) in The Delhi Excise Act, 2009

(2)On production of the said seized property under subsection (1), the Deputy Commissioner if satisfied that an offence under this Act has been committed may, whether or not prosecution is instituted for the commission of such an offence, order confiscation of such property, otherwise he may order its return to the rightful owner.