Section 145: Value of goods seized
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
145. Value of goods seized
(1) The value of goods seized shall be the value at the time of seizure.
(2) Notwithstanding subsection (1), where any penalty or fine, the
amount of which is to be determined in relation to the value of any goods, is
incurred under any customs laws, the goods shall not be deemed to be of
less value by reason of any damage or injury they may have sustained in the
course of any attempt to destroy or make away with them by any person.