s 26
(1) All goods in respect of which there has been, or there is a reasonable cause to believe that there has been committed any offence against, or any breach of, the Customs Act 1967, the Excise Act 1976, the Sales Tax Act 1912, the Serviee Tax Aet 1975 or this Act or any regulations made thereunder or any contravention of any restriction or condition subject to which any licence, permit or authorisation has been granted under [Pt. IV, S. 26] any such law, together with any receptacle, baggage, package, vehicle, vessel (not exceeding one hundred and eighty two nett registered tonnes), or aircraft other than an aircraft engaged in international carriage, in which the same may be found or which is used in connection with such offence, breach or contravention, and any book or document which may be reasonably believed to have a bearing on the case, may be seized by any officer of customs in a free zone. (2) All such goods and such receptacles, baggages, packages, vehicles, vessels or aircrafts shall, as soon as is practicable, be delivered into the care of a proper officer of customs whose duty it is to receive the same. (3) Whenever any goods, receptacle, package, baggage, vehicle, vessel or aircraft is seized under this Act, the officer effecting the seizure shall forthwith give to the owner thereot, II known, notice in writing oi such seizure and the reasons theretor, either by delivering such notice to hım personally or by post at his place of abode, it known: Provided that such notice shall not 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 agents, and, in the case of a vessel or an aircraft in the presence of the master or pilot, as the case may be. (3A) - (3b)... (4) The provisions of this section relating to the seizure of goods shall apply to all the contents of any package or receptacle seized and to any article used to conceal the same. (5) The provisions of this section relating to the seizure of any vessel or aircraft shall apply also to tackles, equipments and furnishings of such vessel or aircraft. (6) The provisions of this section relating to the seizure of conveyances shall apply to all equipments thereof. Ins.AA1630 Return or disposal of movable property. Suts. Act 578 2ths. AA 1I13 [Pt. IV, S. 27]