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(1) A conveyance used in the importation, attempted importation, landing, removal, movement, exportation or attempted exportation of un-customed, forfeited, prohibited or restricted goods is liable to forfeiture to the State.

(2) Where goods liable to forfeiture is seized, the officer who seized the goods shall give written notice of seizure to the owner,

(a) by delivering the notice to the owner personally; or

(b) by a letter addressed to the owner and sent by post to or delivered at the usual or last known address of the owner; or

(c) in the case of a body corporate, at its registered or principal office; or

(d) by publication in the Gazette or a daily newspaper of national circulation where the person to whom the notice is to be sent has no address in the country, or the address is unknown.

(3) Where goods are seized in accordance with this Act or any other enactment, the Commissioner-General may direct the goods to be immediately marked in a manner that the Commissioner-General considers appropriate.

(4) The mark shall in every case be readily identifiable, and where circumstances permit, it shall be indelible.

(5) A person who, without lawful excuse proof of which shall lie on the person, is in possession of seized goods is liable to prosecution and the goods are liable to forfeiture to the State.

(6) Unless a person claiming that goods seized are not liable to forfeiture gives written notice of a claim to the Commissioner-General within thirty days, the goods in question shall be considered forfeited.

(7) Where a person gives notice of a claim within the thirty days, the Commissioner-General shall determine the merits of the claim and decide accordingly.

(8) Where the claimant is dissatisfied with the decision of the Commissioner-General, the claimant may appeal for a review within thirty days of the notice of the decision.

(9) Where the claimant is further dissatisfied with the decision of the Commissioner-General, the claimant may appeal to a court of competent jurisdiction for a determination of the matter.

(10) Where the court finds that the goods were at the time of seizure liable to forfeiture, the court shall order the goods to be forfeited.

(11) Despite subsection (1) where animals, perishable or unwholesome goods have been seized, the Commissioner-General may direct that they be sold immediately by public auction or disposed of in a manner that the Commissioner-General may direct and the proceeds retained to abide by the result of any claim in respect of the goods.

(12) Where goods are forfeited or becomes liable to forfeiture under this Act, a person who is involved in the act or omission that renders the goods forfeited or liable to forfeiture shall incur the penalty provided by law in respect of the act or omission or, where no penalty is provided, shall incur a penalty in a sum equal to two hundred percent the duty payable on the goods seized or forfeited.