(1) If it is proven that the excise goods have been taken out of the establishment's production site without paying the excise duty or imported from abroad, the excise officer may take possession of such goods and confiscate them.
(2) ……………..
(3) If it is found that excise goods are produced, imported, sold or stockpiled by preparing false accounts or forged documents, or providing services subject to excise duty, the excise officer may confiscate all related goods.
(4) If the excise duty to be paid is concealed, concealed or evaded, the excise officer may confiscate the related goods and the equipment used to produce the said goods.
(5) Before confiscation of the seized goods by the customs officer, seven days' notice shall be given to the concerned person in order to submit proof of the same if there is any reason why it should not be confiscated.