(1) If any person manufactures, sells, distributes, exports or imports alcohol contrary to this Act, the liquor related to that act shall be confiscated by the Excise Officer.

(2) Among the liquor confiscated according to sub-section (1), quality liquor shall be auctioned as prescribed by the Excise Officer.

(3) All goods used for dealing in liquor contrary to this Act shall be confiscated by the Excise Officer and auctioned as prescribed.

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But in the case of a vehicle, if the owner of the vehicle does not have the consent, such vehicle will not be confiscated.