Section 40

An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the court before which the prosecution with regard thereto has been held, and an order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that an offence under this Act or any regulations made thereunder has been committed and that the goods were the subject matter, or were used in the commission, of the offence notwithstanding that no person may have been convicted of the offence.

All goods forfeited under subsection (1) shall be ordered to be delivered into the custody of the Collector.

If such goods are sold, the proceeds of the sale shall be paid into the general revenue of Malaysia.