Clause 14

Any authorised person may seize any goods together with the receptacle or package in which the goods are found where the relevant provision of this Act, with the exception of section 26, or any subsidiary legislation made thereunder provides for seizure of those goods.(2) Whenever any goods are seized, the authorised person shall forthwith give notice of the seizure and the grounds thereof to the owner of the goods, if known, except that the 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.(3) Any goods of a perishable nature or any animal or bird seized may be sold forthwith and the proceeds of sale held to abide the result of any prosecution or claim.(4) Any goods which are of a dangerous character or which cannot be removed without undue expense may be destroyed on the instructions of the Comptroller.(5) The Comptroller may, in his discretion, release any goods seized to the importer, owner or person having custody of the goods subject to such conditions and on such security as the Comptroller may require.(6) Where the goods liable to seizure are found in any vehicle, vessel not exceeding 200 tons net registered tonnage or aircraft, such vehicle, vessel or aircraft may be seized in order to facilitate the removal or transportation of those goods.Goods liable to seizure liable to forfeiture83B.—

All goods liable to seizure under the provisions of this Act shall be liable to forfeiture except for the vehicle, vessel or aircraft seized under section 83A(6).(2) An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act or any subsidiary legislation made thereunder shall be made by the court before which the prosecution with regard thereto has been held.(3) 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 subsidiary legislation made thereunder has been committed and that the goods were the subjectmatter of, or were used in the commission of, the offence, notwithstanding that no person may have been convicted of the offence.(4) All goods forfeited shall be delivered to an authorised person and shall be disposed of in accordance with the directions of the Comptroller.Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month83C.—

If there is no prosecution with regard to any goods seized under this Act or any subsidiary legislation made thereunder, the goods shall be taken and deemed to be forfeited at the expiration of one month from the date of seizure unless a claim thereto is made before that date in accordance with this section.(2) Any person asserting that he is the owner of the goods may, personally or by his agent authorised in writing, give written notice to the Comptroller that he claims the goods.(3) On receipt of the notice, the Comptroller may, in his discretion, direct that the goods be released or may direct that the matter be referred to a District Judge or a Magistrate for his decision.(4) 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, if the person is known, to appear before him, and upon his 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.(5) On proof that an offence under this Act has been committed and that the goods were the subject-matter, or were used in the commission, of the offence the District Judge or the Magistrate shall order the goods to be forfeited, or may in the absence of such proof order their release.(6) In any proceedings under subsections (4) and (5), the burden of proof shall lie on the person asserting that he is the owner of the goods and on the person from whom they were seized, as the case may be.No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause83D. No person shall, in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred under this Act or any subsidiary legislation made thereunder, be entitled to the costs of the proceedings or to any damages or other relief other than an order for the return of the goods or the payment of their value unless the seizure was made without reasonable or probable cause.”.