Customs Act 1960 · 2020 Revised Edition · Part 14 · Provisions as to Trials and Proceedings
123. Court to order disposal of goods seized
Feedback & supportAn 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.
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 has been committed and that the goods were the subject matter of, or were used in the commission of, the offence, even though no person may have been convicted of the offence.
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
All goods forfeited must be delivered to a proper officer of customs and must be disposed of in accordance with the directions of the Director‑General.
proper officer of customs
“proper officer of customs” means any officer of customs acting in the fulfilment of his or her duties under this Act, whether such duties are assigned to him or her specially or generally or expressly or by implication;