Cap. 382 · Excise Duty Act (Cap. 382)
Cap. 382 Art. 26Seizureofgoodsor vehicles.
(1) Any goods or vehicle, aircraft or vessel that are liable to forfeiture under the Act shall be seized by a Customs official.
(2) Any Police officer who has detained any goods or vehicle, aircraft or vessel that are liable to forfeiture under the Act shall deliver the same to a Customs official as soon as is practically possible and in no case later than forty eight hours after such detention.