What this section provides
Confiscation under section 28 may be adjudged (a) without limit, by the Court of Session within whose local jurisdiction the seizure was made, and (b) subject to prescribed limits, by an officer not below the rank of Assistant Sessions Judge specified by the Central Government by notification. When the adjudication is concluded, the Sessions Judge or Assistant Sessions Judge may order the seized property to be disposed of by confiscation or by delivery to any person claiming to be entitled to possession, including property used to commit an offence under the Act.