Section 138

If there is no prosecution with regard to any goods seized under this Order, such goods shall be taken and forfeited at the expiration of one month from the date of seizure unless a claim thereto is made before such date in the manner set out in this section.

Any person asserting that he is the owner of such goods and that they are not liable to forfeiture may personally or by his agent authorised in writing give written notice to a senior officer of excise that he claims the same.

On receipt of such notice the senior officer of excise shall refer the claim to the

Controller who may direct that such goods be released or may direct such senior officer of excise to refer the matter to a court for his decision.

The court shall issue a summons requiring the person asserting that he is the owner of the goods and the person from whom they were seized to appear before it.

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BLUV as of 8th August 2018

Upon his appearance or default to appear, due service of such summons being proved, the court shall proceed to the examination of the matter and on proof that an offence against this Order has been committed and that such goods were the subject matter, or were used in the commission, of such offence shall order the goods to be forfeited, or may, in the absence of such proof, order their release.

In any proceedings under subsections (4) and (5), section 126 shall apply to the person asserting that he is the owner of the goods and to the person from whom they were seized as if such owner or person had been the defendant in a prosecution under this Order.

All goods forfeited under subsection (1) shall be disposed of in accordance with the directions of the Controller.

Goods or amount forfeited may be delivered or refunded to owner or other person.