Confiscation of cigarettes or beverages (Section 27) means:

A. The cigarettes or beverages seized for the reason of counterfeiting shall be liable to outright confiscation and shall be destroyed in the manner prescribed in sub-section (1) of Section 19

B. In case of cigarettes or beverages seized on account of evasion of duty the owner shall be given an option to pay penalties and fines as provided under Section 19 and meet other obligations as provided under other relevant provisions of the Act and rules thereunder

C. For the release of such cigarettes or beverages in lieu of confiscation provided that if such release is not claimed or availed no reduction or abatement in respect of the number of duty penalties and fine shall be admissible in case such cigarettes or beverages are auctioned

D. All of these

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