—(1) Any authorised person may seize any goods together with the receptacle or package in which the goods are found where the relevant provision of this Act, with the exception of section 26, provides for seizure of those goods.
(2) Whenever any goods are seized, the authorised person shall immediately give notice of the seizure and the grounds thereof to the owner of the goods, if known, except that the notice shall not be required to be given where the seizure is made on the person, or in the presence of the offender or the owner or his agent.
(3) Any goods of a perishable nature or any animal or bird seized may be sold immediately and the proceeds of sale held to abide the result of any prosecution or claim.
(4) Any goods which are of a dangerous character or which cannot be removed without undue expense may be destroyed on the instructions of the Comptroller.
(5) The Comptroller may, in his discretion, release any goods seized to the importer, owner or person having custody of the goods subject to such conditions and on such security as the Comptroller may require.
(6) Where the goods liable to seizure are found in any vehicle, vessel not exceeding 200 tons net registered tonnage or aircraft, such vehicle, vessel or aircraft may be seized in order to facilitate the removal or transportation of those goods.
[Customs 1995 Ed., s. 110]