Cap. 382 Art. 29Power to deal with articles seized.

(1) The Commissioner may, in his discretion, and if so ordered on writing by the Minister responsible for finance restore anything seized under the Act.

(2) Without prejudice to sub-article (1), where a notice of claim relating to the thing seized has been duly given under article 28, the

Commissioner may as he thinks fit and notwithstanding the pendency of the proceedings wherein the seizure is contested -

(a) deliver it up to the claimant on payment to the Commissioner of such sum as the Commissioner thinks proper, being a sum not exceeding that which in the opinion of the Commissioner represents the value of the thing, including any duty or tax chargeable on it which has not been paid, or

(b) if the thing seized is in the opinion of the Commissioner of a perishable nature, sell or destroy it.

(3) If, where anything is delivered up, sold or destroyed under this article, it is held by the court in proceedings under article 28 that the thing was not liable to forfeiture at the time of its seizure, the Commissioner shall, on demand tender to such claimant -

(a) an amount equal to any sum paid by the claimant under sub-article (2),

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

(c) if he has destroyed the thing, an amount equal to the market value of the thing at the time of its seizure, together with the reasonable costs of any court proceedings to challenge the seizure where the Commissioner is of the opinion that the claim was justified.

(4) If the claimant accepts the amount tendered under sub-article (3), such claimant shall not be entitled to maintain proceedings in any court on account of the seizure, detention, sale or destruction of the thing concerned.

(5) (a) The Commissioner shall have the right to dispose according to law of all objects seized in accordance with any customs law, when the seizure becomes final, as well as when the objects are abandoned.

(b) The right provided in paragraph (a) is without prejudice to the right of the Commissioner to dispose of the objects seized before the seizure becomes final, in the circumstances and for the reasons provided in the law.

(c) The objects seized according to customs legislation, except for objects of food or drink items for humans, shall either be put to use by a public entity, or be placed for sale by call for offers or be destroyed or otherwise the Commissioner may dispose of them in any other way as he deems appropriate with the approval of the Minister responsible for Customs:

Provided that objects of food or drink items for humans shall be placed for sale by call for offers.

(6) Notwithstanding any other provision of this Act relating to goods seized as liable to forfeiture, a Customs official who seizes as liable to forfeiture any spirits or any stills, receptacles, utensils, wort or other material for manufacturing, distilling or preparing spirits may at his discretion spill, break up or destroy any of those goods.