Excise Order, 2006 · s 139

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s 139Goods or amount forfeited may be delivered or refunded to owner or other person

The Minister may, upon application made to him in writing through the

Controller, order -

fa)

any goods seized under this Order; or

{b)

any amount realised by sale under subsection (7) of section 121 or any amount secured under subsection (1) of section 123, whether forfeited, or taken and forfeited, pursuant to section 137 or 138, to be delivered or refunded, as the case may be, to the owner or other person entitled thereto on payment of such amount and upon such terms and conditions as he may think fit.