124. Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month

If there is no prosecution with regard to any goods seized under this Act, the goods are to be taken and deemed to be forfeited at the expiry of one month from the date of seizure unless a claim thereto is made before that date in the manner provided in this section.

Any person asserting that the person is the owner of the goods may personally or by the person’s agent authorised in writing give written notice to a senior officer of customs that the person claims the goods.

On receipt of the notice, the senior officer of customs must refer the claim to the Director‑General who may direct that the goods be released or may direct the senior officer of customs, by information in the prescribed form, to refer the matter to a District Judge or a Magistrate for his or her decision.

The District Judge or the Magistrate shall issue a summons requiring the person asserting that the person is the owner of the goods and the person from whom they were seized, if the person is known, to appear before the District Judge or the Magistrate.

Upon the person’s 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 the goods were the subject matter, or were used in the commission, of the offence, shall order the goods to be forfeited or may in the absence of such proof order their release.

In any proceedings under subsection (5), section 115 applies to the person asserting that the person is the owner of the goods and to the person from whom they were seized as if the owner or person had been the defendant in a prosecution under this Act.