(1) The Commissioner shall, before ordering confiscation of the goods, give the owner of the goods, if present with the goods, an opportunity of being heard and where the owner is not present, the Commissioner shall make such enquiries, as he deems fit, to ascertain the name and address of the owner and if such name and address are ascertainable, give him an opportunity of being heard, before ordering confiscation. In case of non-perishable goods, at least seven days time shall be allowed to the owner of the goods to state the case before the Commissioner.

(2) A copy of the order of confiscation of the goods shall be served on the owner of the goods, where the name and address of such owner is available or ascertainable and where such name and address is not ascertainable, the order shall be served on the driver or person-in-charge of the goods and a copy shall be displayed in the office notice board.

(3) The owner of the goods shall have the right to prefer revision against the orders of confiscation passed under sub-rule (1) and such revision shall be filed within seven days from the date of receipt of the order.

(4) The goods confiscated shall be sold by public auction or by inviting offers through sealed quotations.

(5) If the goods confiscated are of perishable nature, the confiscation thereof shall not be postponed, on account of revision having been preferred against the orders of confiscation.

(6) If, by any order of revision, the confiscation is reversed, the goods confiscated, if they have not been sold before such reversal comes to the knowledge of the officer conducting the sale, shall be released or if they have been sold, the proceeds thereof shall be dealt with as specified in sub-rule (8).

(7) Where a confiscation was ordered in the absence of the owner of the goods, for the reason that the name and address of such owner was not ascertainable, such person or any person on his behalf, may appear before the authority ordering confiscation and satisfy him with relevant record and document regarding the bonafides of the transaction of the goods, in question and where the officer is satisfied that there has been no evasion of tax or the subsequent transaction in respect of the goods, is not likely to lead to any evasion of tax, he may, for reasons to be recorded in writing, order the release of the confiscated goods specifying the amount to be paid towards the charges, if any, incurred by the State for the safe custody of the goods and other incidental charges, and where the officer is not satisfied, he may, after recording the reasons therefor, order that the sale under sub-rule (4) may be proceeded with.

(8) Goods ordered to be released or the proceeds thereof referred to in subrule (6), if they have been sold, shall be refunded to the owner of the goods or to his agent on payment or after deduction of the charges incurred by the State.

(9) Where the owner of the goods or his agent appears before the authority, who has passed the order of confiscation, and pays the tax due on such goods along with penalty amounting to twenty per cent of the value of such goods, the said authority shall release the goods to the owner of the goods or his agent.

(10) While assessing the tax payable on the goods ordered to be confiscated, the value of such goods shall be determined at the prevailing market price and the tax payable shall be computed by application of the rate of tax specified for such goods in the Schedule of the Act.