(3)The Commissioner or the Officer referred to in Sub-section (1) shall have the power to seize and confiscate luxuries which are under transport by a goods vehicle or a boat and are not covered by a way bill issued by the person who consigns the luxuries, in such form and containing such particulars as may be prescribed :Provided that before taking action for the confiscation of luxuries under this Sub-section, the Commissioner or such officer shall give the person affected an opportunity of being heard and make an enquiry in the manner prescribed :Provided further that where the person affected makes payment to the Commissioner or such officer, as the case may be, of the amount of luxury tax payable in respect of such luxuries to be assessed in the prescribed manner, the luxuries seized as aforesaid shall be released :Provided also that no order of confiscation shall be made in respect of luxuries which are not liable to payment of luxury tax.
