law: Cigarettes (Regulations of Production, Supply and Distribution) Act, 1975
  1 5.Giving of opportunity 
  
  to the owner of seized packages.-
  (1) No order adjudging
  
  confiscation or directing payment of costs or imposing penalty shall be unless
  
  the owner of the package of cigarettes has been given a notice in writing
  
  informing him of the grounds on which it is proposed to confiscate such package,
  
  and giving him a reasonable opportunity of making a representation in writing
  
  within such reasonable time as may be specified in the notice against the
  
  confiscation or imposition of penalty mentioned therein, and, if he so desires,
  
  of being heard in the matter:
  Provided that, where no such notice is given within a period of ninety days from
  
  the date of the seizure of the package of cigarettes, such package shall be
  
  returned, after the expiry of that period, to the person from whose possession
  
  it was seized.
  
  
  (2) Save as otherwise provided in sub-section (1), the provisions of the Code
  
  of Civil Procedure, 1908 (5 of 1908), shall, as far as apply to every
  
  proceeding referred to in sub-section (1).