Section 66(3) in The Dadra and Nagar Haveli Excise Regulation, 2012
(3)While making an order of confiscation under sub-section (2), the Deputy Commissioner may also order that such of the properties to which the order of confiscation relates, which in his opinion cannot be preserved or are not fit for human consumption, be destroyed. Whenever any confiscated articles has to be destroyed in conformity with these provision, it shall be destroyed in the presence of Excise Officer ordering the confiscation or forfeiture, as the case may be, or in the presence of the officer not below the rank of an Inspector.
