(1) Where goods suspected to be uncustomed are seized, the person authorised by law to effect the seizure shall deliver the goods immediately into the custody of the Commissioner-General, unless the Commissioner-General directs otherwise.

(2) Goods, other than goods of a perishable nature that are delivered into the custody of the Commissioner-General shall be deposited in a State warehouse.

(3) Where the goods are of a perishable nature, the proper officer may immediately sell the goods by public auction.

(4) Where the goods are not of a perishable nature, the Commissioner-General may sell the goods by public auction after fourteen days’ notice published in the Gazette or at least two daily newspapers of national circulation, and the proceeds of the sale shall be disposed of in accordance with any law governing revenue administration in the country.

(5) Where the importer or owner of the goods is charged with an offence in respect of the goods

(a) the proceeds of the sale of the goods shall be retained to await the outcome of the case; and

(b) if the importer or owner is convicted of an offence in respect of those goods, any part of the proceeds of the sale of the goods which would otherwise have been payable to the importer or owner is considered to be forfeited to the State and shall be paid into the Consolidated Fund.