Section 22
Return or disposal of movable property
(1)
Where any movable property has been seized under this Act, a senior officer of customs may, at his discretion —
(a)
temporarily return the movable property to the owner or to the person from whose possession, custody or control it was seized, or to such other person as the officer may consider to be entitled thereto, subject to such conditions as may be imposed and, and in any case, subject to sufficient security being furnished to the satisfaction of the officer that the movable property shall be surrendered to such demand and that the conditions, if any, shall be complied with;
(b)
return the movable property to the owner or to the person from whose possession, custody or control it was seized, or to such person as the officer may consider to be entitled thereto, with liberty
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for the person to whom the movable property is so returned to dispose of the property, such return being subject to security being furnished to the satisfaction of the officer in an amount not less than the amount which, in the opinion of the officer, represents —
(i)
the open market value of such property on the date on which it is so returned; and
(ii)
any tax or duty payable in respect thereof under any written law, for the payment of the amount so secured to the competent authority in the event of the court making an order for the forfeiture of such amount under section 23; or
(c)
sell or destroy the movable property, as appropriate in the circumstances, where it is a living creature, or where, in the opinion of the officer, it is a perishable or dangerous nature or likely to speedily deteriorate in quantity or value, and where it is sold, he shall hold the proceeds of sale pending the result of any prosecution or claim and in relation to such proceeds of sale to abide by the outcome of such prosecution or claim.
(2)
Any person who —
(a)
fails to surrender on demand to the senior officer of customs the movable property temporarily returned to him under subsection (1)(a); or
(b)
fails to comply with or contravenes any condition imposed under subsection (1)(a), is guilty of an offence and liable on conviction to a fine of $40,000, imprisonment for a term not exceeding 2 years or both.
(3)
The Minister may, either generally or in any particular or class of cases, give such direction to the Authority as he may deem necessary or expedient with regard to the exercise of the powers conferred on the senior officer of customs under subsection (1).