law: Geographical Indications of Goods (Registration and Protection) Act, 1999
  46. Forfeiture of
  
  goods.-
  
  1.  Where
  
  a person is convicted of an offence under section 39 or section 40 or section
  
  41 or is acquitted of an offence under section 39 or section 40 on proof that
  
  he acted without intend or defraud, or under section 40 on pro f of the matters
  
  specified in clause (a) or clause (b) or clause (c) of that section, the court
  
  convicting or acquitting him may direct the forfeiture to Government of all
  
  goods and things by means of, or in relation to, which the offence has been
  
  committed, or but for such proof as aforesaid would have been committed.
  2.  When
  
  forfeiture is directed on a conviction and an appeal lies against the
  
  conviction, an appeal shall lie against the forfeiture also.
  3.  When,
  
  a forfeiture is directed on acquittal and the goods or things to which the
  
  direction relates are of value exceeding fifty rupees, an appeal against the
  
  forfeiture may be preferred, within thirty days from the date of the direction,
  
  to the court to which in appealable cases appeal lie from sentences of the court
  
  which directed the forfeiture.
  4.    When
  
  forfeiture is directed on a conviction, the court, before whom the person is
  
  convicted, may order any forfeited articles to be destroyed or otherwise
  
  disposed of as the court thinks fit.