(1) Whenever any offence punishable under this Act has been committed, the narcotic drug, psychotropic substance, controlled substance, the opium poppy, coca plant or cannabis plant, materials, apparatus and utensils in respect of which or by means of which such offence has been committed, shall be liable to confiscation.
(2) Any narcotic drug or psychotropic substance lawfully produced, imported inter-State, exported inter-State, imported into India, transported, manufactured, marketed, sold or possessed for the purpose of being used in the manufacture of any other narcotic drug or psychotropic substance in respect of which an offence punishable under this Act has been committed and the packages, coverings and receptacles in which it is contained shall also be liable to confiscation.
(3) Any animal or conveyance used in carrying any narcotic drug or psychotropic substance, or controlled substance, or any article liable to confiscation under sub-section (1) or sub-section (2) shall be liable to confiscation, unless the owner of the animal or conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person-in-charge of the animal or conveyance and that each of them had taken all reasonable precautions against such use.
Legal Commentary & Landmark Judgments: Section 60
Section 60 governs the liability of illicit drugs, substances, and conveyances to statutory confiscation.
Section 60 ensures that the physical apparatus and transport logistics of drug trafficking—from aircraft and yachts to trucks—are permanently confiscated by the State, crippling the economic infrastructure of cartels.