274. Disposal of things confiscated when order is reversed.
(1)If any order of confiscation of anything be reversed on appeal, such thing, or the sale proceeds thereof and the amount, if any, deposited for the keep or safe custody of such thing shall be at once returned to the owner thereof, or his agent, under the order of the Deputy Commissioner or Superintendent of Excise, as the case may be.(2)If no one appears within two months from the order on appeal to receive the thing confiscated, the sale proceeds or the amount, if any, deposited, such thing or sale proceeds or amount shall be forfeited to the Government.
