24.(1) In any case in which an offence under clause (a) or clause (b) or clause (c) or 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 ¹[, storing or distributing] petroleum exceeding the quantity he is permitted to import, transport ²[, store or distribute] 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 ³[High Court Division] in the exercise of its appellate or revisional powers.