Section IX. And it is hereby enacted, that whenever any articles or goods shall be seized or detained under the

IX. And it is hereby enacted, that whenever any articles or goods shall be seized or detained under the provisions of this Act the Act the collector or Deputy Collector of Land Revenue or Customs, within whose jurisdiction such seizure or detention shall occur, shall, with all practicable expedition, report the case for the determination of the Commissioner of Revenue, and it shall be lawful for such Commissioner to declare such articles or goods to be confiscated, or to impose such lesser penalty in lieu thereof as to him may seem fit.