Section 41

If there is no prosecution with regard to any goods seized under this Act, such goods shall be taken and deemed to be forfeited at the expiration of one calendar month from the date of seizure unless a claim thereto is made before that date in the manner hereinafter set forth.

Any person asserting that he is the owner of such goods may personally or by his agent authorised in writing give written notice to the Collector that he claims the goods.

On receipt of such notice the Collector may direct that the goods be released or may, by information in the prescribed form, refer the matter to a District Judge or to a Magistrate for his decision.

The District Judge or the Magistrate shall issue a summons requiring the person asserting that he is the owner of the goods and the person from whom they were seized to appear before him, and upon their appearance or default to appear, due service of the summons being proved, the District Judge or the Magistrate shall proceed to the examination of the matter and on proof that an offence under this Act has been committed and that such goods were the subject matter, or were used in the commission, of such offence shall order the goods to be forfeited, or may in the absence of such proof order their release.

In any proceedings under subsection (4), section 33 shall apply to the person asserting that he is the owner of the goods and to the person from whom they were seized as if such owner or person had been the defendant in a prosecution under this Act.