24Confiscation of petroleum and receptacles.

(1) In any case in which an offence under clause (a) or clause (b) or clause (c) of sub-section (1) of section 23 has been committed, the convicting Magistrate may direct that--
(a) the petroleum in respect of which the offence has been committed, or
(b) where the offender is convicted of importing, transporting or storing petroleum exceeding the quantity he is permitted to import, transport or store, as the case may be, the whole of the petroleum in respect of which the offence was committed,
shall, together with the receptacles in which it is contained, be confiscated.
(2) This power may also be exercised by the High Court in the exercise of its appellate or revisional powers.