Section 29
of Excise Act
Section 29
(!) All dutiable goods in respect of which there may have been committed any offence against this or any other
Act relating to the excise, or against any rule duly made or permit granted thereunder, or any breach of the restrictions or conditions subject to or upon which any licence has been granted, together with any still, utensil or other apparatus, or any receptacle, package, or conveyance in which the same may have been found, or which may have been used in connection with such offence or breach, may be seized, and all such dutiable goods and other articles, either so seized, or which may be found without any apparent owner and for which no claim may be made within one month, shall be forfeited.
(2)
All such dutiable goods and other articles, and all persons liable to be detained for any offence under this or any other Act relating to excise, may be seized or de-tained in any place, either on land or water, by any excise or 15
Forfeiture of dutinhlc goods packed lo deceive
Forfeiture of dutiable goods the subject of an offence and of article\>
used in commissio•1
of such offence
16
Power of officers to stop and search conveyances
Power to restore forfeited dutiable goods and other articles
Penally for evasion of provisions of
Act
Excise police officer, and all dutiable goods and other articles so seized shall, as soon as conveniently may be, be delivered into the care of the proper officer of excise appointed to receive the same.
(3)
Whenever any such dutiable goods or other arti-cles shall be seized, the seizing officer shall forthwith give notice in writing of such seizure, and of the grounds thereof, to the owner, if known, either by delivering the same to him personally, or by letter addressed to him at his place of abode if known, and transmitted by post; provided that such notice shall not be required where the seizure is made in the presence of the offender.