s 54 Seizure of goods the subject of an offence
(1) 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 Act or any regulations made thereunder, or any breach of any of the provisions of this Act or of any regulations made thereunder, or of any restriction or condition subject to or upon which any licence or permit has been granted under this Act, together with any receptacle, package, vehicle, vessel not exceeding two hundred tons net 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 books or documents which may reasonably be believed to have a bearing on the case, may be seized by any officer of excise in any place in Malaysia, and either on land or in territorial waters. (2) All such goods and such receptacles, packages, vehicles, vessels or aircraft shall, as soon as practicable, be delivered into the care of the proper officer whose duty it is to receive the same. (3) Whenever any goods, vehicles, vessels or aircraft are seized under this Act, the seizing officer shall forthwith give notice in writing of such seizure and the grounds thereof to the owner of such goods, vehicles, vessels or aircraft, if known, either by delivering such notice to him personally or by post at his place of abode, if known: Provided that no such notice shall be required to be given where such seizure is made on the person or in the presence of the offender or the owner or his agent or, in the case of a vessel or an aircraft, in the presence of the master or pilot thereof, as the case may be. (4) The provisions of this section relating to the seizure of— (a) any 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; (b) any vessel or aircraft shall apply also to the tackle, equipment and furnishings of such vessels or aircraft; and (c) any vehicle shall apply to all equipment thereof, and to any animal by which the same is drawn. (5) (Deleted by Act A781)