157. (1) Confiscation of any goods under this Act includes any package in which they are found, and all other contents thereof. (2) Every conveyance of whatever kind used in the removal of any goods liable to confiscation under this Act shall also be liable to confiscation: ¹[Provided that, where a conveyance liable to confiscation has been seized by an officer of Customs, ²[an officer not below the rank of Assistant Commissioner of Customs] may, in such circumstances as may be prescribed by rules, order its release, pending the adjudication of the case involving its confiscation, if the owner of the conveyance furnishes him,-(a) in the case of the conveyance being a bus, minibus or truck or any other motor vehicle, with a personal undertaking properly attested and duly stamped by the concerned associations of vehicle owners recognised by the Government and registered with any authority specified by the Government in this behalf;(b) in the case of any other conveyance, with such bank guarantee from a scheduled bank as may be acceptable to ³[an officer not below the rank of Assistant Commissioner of Customs], for the due production of the conveyance at any time and place it is required by ⁴[an officer not below the rank of Assistant Commissioner of Customs] to be produced; and upon such order the conveyance to which the order relates shall be released within seventy two hours of such undertaking or guarantee, as the case may be.] (3) Confiscation of any vessel under this Act includes her tackle, apparel and furniture.