Section 23
Goods liable to forfeiture
(1)
All goods liable to seizure under this Act are liable to forfeiture.
Free Trade Zones
B.L.R.O. 4/2023 19
(2)
An order for the forfeiture or for the release of anything liable to forfeiture under this Act shall be made by the court before which the prosecution with regard thereto has been held, and an order for the forfeiture of the goods shall be made if it is proved to the satisfaction of the court that an offence against this Act or any regulations made thereunder has been committed and that the goods were the subject matter of or were used in the commission of that offence notwithstanding that no person may have been convicted of such offence.
(3)
The court may order the forfeiture of —
(a)
in the case of goods returned under section 22(1)(b) and subsequently disposed of by the owner or by the person to whom it was returned, the amount secured under that paragraph;
(b)
in the case of goods sold pursuant to section 22(1)(c), the amount realised by such sale, if it is proved to the satisfaction of the court that an offence against this Act and the regulations made thereunder has been committed and that the movable property in respect of which that amount was secured or realised by its sale, as the case may be, was the subject matter of or, was used in the commission of, the offence notwithstanding that no person may have been convicted of such offence.
(4)
All things forfeited shall be delivered to an officer of customs and shall be disposed of in accordance with the directions of the Authority.