132. Goods seized in respect of which there is no prosecution forfeited if not claimed within one month

( 1) If there is no prosecution with regard to any goods seized under this

Order, such goods shall be taken and forfeited at the expiration of one month from the date of seizure unless a claim thereto is made before such date in the manner set out in this section.

Any person asserting that he is the owner of such goods and that they are not liable to forfeiture may personally or by his agent authorised in writing give written notice to a senior officer of customs that he claims the same.

On receipt of such notice the senior officer of customs shall refer the claim to the Controller who may direct that such goods be released or may direct such senior officer of customs to refer the matter to a court for his decision.

The court shall issue a summons requiring the person asserting that he is the owner of the goods and the person from whom they were seized to appear before it.

Upon his appearance or default to appear, due service of such summons being proved, the court shall proceed to the examination of the matter and on proof that an offence against this Order has been committed and that such goods were the subject matter, or were used in the commission, of such offence shall order the goods to be forfeited, or may, in the absence of such proof, order their release.

In any proceedings under subsections {4) and (5), section 120 shall apply to the person asserting that he is the owner of the goods and to the person from whom they were seized as if such owner or person had been the defendant in a prosecution under this Order.

All goods forfeited under subsection {l) shall be disposed of in accordance with the directions of the Controller.