(2)Any [excisable article or foreign liquor] [In place of word 'liquor' substituted by Amendment Act 11 of 1973.] lawfully imported, exported, transported, manufactured, had in possession or sold alongwith, or in addition to, any [excisable article or foreign liquor] [In place of word 'liquor' substituted by Amendment Act 11 of 1973.] liable to confiscation under this section, and the receptacles, packages and coverings in which any [such excisable article, foreign liquor] [In place of word 'such liquor' substituted by Amendment Act 11 of 1973.], materials, still, utensil, implement or apparatus as aforesaid is or are found and the other contents, if any, of the receptacles or packages in which the same is or are found, and the animals, carts, vessels or other conveyances used in carrying the same, shall likewise be liable to confiscation:Provided that no such animal, cart, vessel, or other conveyances shall be so liable to confiscation if the owner thereof, is not the owner of the articles thereby removed and establishes that he had no reason to believe that such offence was being or was likely to be committed.
