Cap. 37 Art. 74Compensation for goods not liable to forfeiture.

(1) If, where anything is delivered or sold in accordance with article 72 or is destroyed in accordance with any of the provisions of this

Ordinance or of any other law, it is held in proceedings taken under this

Ordinance that the thing was not liable to forfeiture at the time of its seizure, the Commissioner shall, subject to any deduction allowed under sub-article (2), offer on demand in writing by the claimant to him -

(a) an amount equal to any sum paid by him or the security given by him under article 72(4); or

(b) where he has sold the thing, an amount equal to the proceeds of the sale; or

(c) where he has destroyed the thing, an amount equal to the market value of the thing at the time of its seizure.

(2) Where the amount to be tendered under sub-article (1)(a), (b) or

(c) or the security tendered includes any sum on account of any duty, levy or tax chargeable on the thing which has not been paid before its seizure, the Commissioner may deduct so much of that amount or security as represents that duty, levy or tax.

(3) If the claimant accepts any amount tendered to him under sub-article (1), he shall not be entitled to maintain any action on account of the seizure, detention, sale, or destruction of the thing or of any other matter consequential thereto.

(4) For the purpose of sub-article (1)(c), the market value of anything at the time of its seizure shall be taken to be such amount as the Commissioner and the claimant may agree or, in default of agreement, as may be determined by a referee appointed by the Court of Magistrates upon the application of the Commissioner or the claimant, whose decision shall be final and conclusive; and the procedure on any reference to a referee shall be such as may be determined by the referee or directed by the Court of Magistrates.