confiscation under section 23 of the Kerala Protection of River Banks and Regulation of Removal of Sand Act, 2001 is the Revenue Divisional Officer and not the District Collector, that the District Collector is the appellate authority and therefore, the order of confiscation passed by the District Collector may be set aside and the Revenue Divisional Officer directed to pass fresh orders in the matter after affording the petitioner an opportunity of being heard. The learned Government Pleader also invited my attention to the decision of a Full Bench of this Court in Shan C.T. v. State of Kerala [2010 (3) KLT 413] and submitted that interim custody of vehicle can be given only on deposit of 30% of the value of the vehicle as determined by the competent authority under the Motor Vehicles Act and on furnishing security by way of bank guarantee or immovable property for the balance amount and therefore, the direction to the contrary issued by a learned single Judge of this Court in Ext.P2 order cannot operate. In the light of the said submission, I dispose of the writ petition with the following directions:-