121. Seizure of goods subject of offence

All goods in respect of which there has been, or there is, reasonable cause to suspect that there has been committed any offence against this Order, or any breach of any of the provisions of this Order or of any restriction or condition subject to or upon which any licence or permit has been granted, together with any receptacle, package, conveyance, vessel not exceeding 200 tons nett registered tonnage, or aircraft, in which the same may have been found or which has been used in connection with such offence or breach, and any book or document which may reasonably be believed to have a bearing on the case, may be seized by any officer of excise in any place either on land or in territorial waters.

All such goods and such receptacles, packages, conveyances, vessels or aircraft shall, as soon as conveniently may be, be delivered into the care of a proper officer of excise whose duty it is to receive the same.

Whenever any goods, conveyances, vessels or aircraft are seized under this Order, the seizing officer shall forthwith give notice in writing of such seizure and the grounds thereof to the owner of such goods, if known, either by delivering such notice to him personally or by post at his residence, if known:

The provisions of this section relating to the seizure of goods shall apply to all the contents of any package or receptacle in which the same are found and to any article used to conceal the same.

The provisions of this section relating to the seizure of any vessel or aircraft shall apply also to the tackle, equipment and furnishing of such vessel or aircraft.

The provisions of this section relating to the seizure of conveyances shall apply to all equipment thereof and to any animal by which the same is drawn.

Any goods of a perishable nature or any animal seized under this section may be sold or destroyed forthwith, as appropriate in the circumstances, on the instructions of a senior officer of excise and where it is so sold, the proceeds of sale shall be held to abide the result of any prosecution or claim.

Any goods which are of a dangerous character or which cannot be stored or removed without undue expense may be destroyed on the instructions of a senior officer of excise.

No person shall be entitled to maintain any action on account of any act done or any decision taken by an officer of excise under this section, and no court shall have any jurisdiction to entertain any such action.