Section 28

All goods in respect of which any Federal officer of customs reasonably suspects that any offence has been or is being committed under this Act or any regulations made thereunder, together with any receptacle, package or conveyance in which the goods have been found or which has been used in connection with the offence, and any books or documents which a Federal officer of customs reasonably believes to have a bearing on the case, may be seized by any Federal officer of customs.

All such goods and all such receptacles, packages, conveyances, books and documents shall, as soon as conveniently may be, be delivered into the care of a Federal Superintendent of Customs and Excise.

Whenever any goods, conveyances, books or documents are seized under this Act, the seizing officer shall forthwith give notice in writing of the seizure and the grounds thereof to the owner of such goods, if known, either by delivering the notice to him personally, or by post at any address given by him:Provided that such notice shall not be required to be given where the seizure is made on the person, or in the presence of the offender or the owner or his agent, as the case may be.

The provisions of this section relating to the seizure of goods shall apply to all the contents of any package or receptacle in which the goods are found and to any conveyance or article used to conceal the goods.

Any goods of a perishable nature seized under this section may be sold forthwith on the orders of a Federal Superintendent of Customs and Excise and the proceeds of sale held to abide the result of any prosecution or claim.