(1) In any case in which an offence has been committed against any provisions of this Act, the materials, implements or apparatus in respect or by means of which the offence has been committed shall be liable to confiscation along with the receptacles, packages or coverings and animals, vessels, vehicles, carts or other conveyances used to hold or carry the same:
Provided that if anything is not the property of the offender it shall not be confiscated, if the owner thereof had no reason to believe that such offence was being or was likely to be committed.
(2) Where in any case tried by a court, the court decides that anything is liable to confiscation under this section it shall order confiscation of such thing.
(3) When an offence under this Act has been committed, but the offender is not known or cannot be found, or when anything liable to confiscation under this Act and not in the possession of any person cannot be satisfactorily accounted for, the case shall be enquired into and determined by an excise officer, not below the rank of [Prohibition and Excise Superintendent] who may order such confiscation:
Provided that no such order shall be made until the expiration of one month from the date of seizing the articles or things intended to be confiscated or without hearing the persons, if any, claiming any right thereto and evidence, if any, which they produce in support of their claims:
Provided further that if the article or thing in question is liable to speedy and natural decay or if the excise officer aforesaid is of opinion that the sale would be for the benefit of its owner, he may at any time direct it to be sold, and the provisions of this section shall, as nearly as may be practicable, apply to the net proceeds of such sale.