s 39
(1) An order for the forfeiture or for the release of order forfeiture and anything liable to forfeiture under the provisions of this disposal of Act shall be made by the Court before which the goods seized. prosecution with regard thereto has been held, and an order for the forfeitute of goods shall be made if it is proved to the satisfaction of the Coutt that an offence against this Act or any regulations made thereunder has been committed and that the goods were the subject matter of, or were used in the commission of, the offence notwithstanding that no person may have been convicted of such offence. (2) The Court shall order the forfeiture of,- (a) in the case of goods returned under paragraph (b) of subsection (1) of section 27 and subsequently disposed of by the owner or by the person to whom it was returned, the amount secured under that paragraph; (b) in the case of goods sold pursuant to paragraph (c) of subsection (1) of section 27, the amount realised by such sale, if it is proved to the satisfication of the Court that an offence against this Act or ahy regulations made thereunder has been committed and that the movable propetty in respect of which the amount was secured or realised by sale, as the case may be, was the subject [Pt. IV, S. 39-40] matter of or, was used in the commission of, the offence notwithstanding that no person may have been convicted of such offence. (3) All things forfeited shall be delivered to a proper officer of customs and shall be disposed of in accordance with the directions of the Director-General.