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

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

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 excise that he claims the same.

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 126 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 (1) shall be disposed of in accordance with the directions of the Controller.