Section 24
Goods seized in respect of which there is no prosecution
(1)
In the absence of a prosecution being proceeded with in respect of any goods seized under this Act, such goods shall be taken and deemed to be forfeited at the expiration of one calendar month from the date of seizure unless a claim thereto is made before that date in the manner hereinafter set forth.
(2)
A person asserting that he is the owner of such goods and that the goods are not liable to forfeiture may personally or by his agent authorised in writing give notice to a senior officer of customs that he claims the goods.
(3)
On receipt of such notice the senior officer of customs may direct that the goods be released or may, by information submitted in such form as
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the Minister may determine, refer the matter to the appropriate court that has jurisdiction in terms of the value claimed for the court’s decision.
(4)
Where the matter is referred to a court that has jurisdiction on the matter, the court may issue a summons to appear in court against the person asserting that he is the owner of the goods and the person from whom they were seized, and upon their appearance or in default of the same, and upon proof that due service or diligent attempted service has been effected, the court may proceed to hear the matter and, if there is a finding of the court that an offence against this Act has been committed and that such goods were the subject matter, or were used in the commission, of such offence, the court shall make an order for the forfeiture of such goods, or may in the absence of such proof, order their release.