law: Central Excise Act, 1944
  10. POWER OF COURTS TO ORDER FORFEITURE. 
  
  Any Court trying an offence under this Chapter may order the
  
  forfeiture to [ 48 Government 48 ] of any goods in
  
  respect of which the Court is satisfied that an offence under this Chapter has
  
  been committed, and may also order the forfeiture of any receptacles, packages
  
  or coverings in which such goods are contained and the animals, vehicles,
  
  vessels or other conveyances used in carrying the goods, and any implements or
  
  machinery used in the manufacture of the goods.