Regulation of Importsand Exports Act 1995 · 2020 Revised Edition · Part 4 · Enforcement and Monitoring Compliance
13. Forfeiture
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The court before which any person is tried for an offence may, whether a conviction is had or not, order the forfeiture of any goods produced before it or seized under this Act in connection with the offence for which the person is tried in respect of which it is satisfied that an offence has been committed.
goods
“goods” means any movable or personal property whatsoever but does not include choses in action and money (except for a collector’s piece, an investment article or item of numismatic interest and currency notes imported or exported in substantial quantities);
When goods have been seized under the provisions of this Act, the Director‑General must, within one month from the date of the seizure, (unless a prosecution has before the expiry of that period been commenced and is pending against any person for an offence in respect of the goods so seized) report the fact of the seizure to a District Court and the Court may, if satisfied that an offence has been committed in respect of those goods, order them to be forfeited.
Director-General
“Director-General” means the Director-General of Customs appointed under section 4(1) of the Customs Act 1960;
No order may be made under this section to the prejudice of any person claiming to be the owner of, or to have an interest in, those goods, unless that person has had an opportunity of being heard, either personally or by an advocate and solicitor, by the District Court, to show cause why such an order should not be made.