Singapore legislation

Section 83B

of Goods and Services Tax Act 1993

Section 83B

Goods liable to seizure liable to forfeiture

Amended by42/202042/202042/202042/2020

(1)

Subject to section 83J, all goods liable to seizure under the provisions of this Act are liable to forfeiture except for the vehicle, vessel or aircraft seized under section 83A(6).

Amended by42/2020

(2)

An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act is to be made by the court before which the prosecution with regard thereto has been held.

(3)

An order for the forfeiture of goods is to 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, or were used in the commission, of the offence, even though no person may have been convicted of the offence; and in the absence of such proof, the court may order the release of the goods to a person determined by the court.

Amended by42/2020

(4)

The court may, in an order for the forfeiture of goods under this section or by a subsequent order, further provide for the disposal of the goods in any manner as the court thinks fit.

Amended by42/2020

(5)

If an order is made under this section in a case in which an appeal lies, the order must not, except where the goods are perishable, be carried out until the period allowed for the appeal has lapsed or the appeal has been dealt with.

Amended by42/2020
Section 83B — Goods and Services Tax Act 1993 | laws.sg