Section 139

any goods seized under this Order; or

any amount realised by sale under subsection (7) of section 121 or any amount secured under subsection (1) of section 123, whether forfeited, or taken and forfeited, pursuant to section 137 or 138, to be delivered or refunded, as the case may be, to the owner or other person entitled thereto on payment of such amount and upon such terms and conditions as he may think fit.

Seized documents subject to court order and proceedings.