206. Disposal of things confiscated other than exciseable articles.
- When the article confiscated is not an intoxicant, it shall be disposed of as follows :(i)When such article in the opinion of the Collector does not exceed Rs. 1,000 in value, it may be sold by the Collector to the highest bidder or in his discretion released on payment of such sum as he may think fit or, with the sanction of the Excise Commissioner, retained for the use of the Excise Department.(ii)When such article, in the opinion of the Collector, exceeds Rs. 1,000 in value, it shall be disposed of at the discretion of the Excise Commissioner who may in special cases refer the matter to the Chief Commissioner for orders.
