Section 34: Seizure of goods

34. Seizure of goods (1) Where an officer reasonably suspects that any excisable goods, apparatus, material, vehicle or article are or are likely to be the subject matter of or have been or are likely to be used in the commission of an offence under this Act, he may seize any of them and, subject to subsection (4) or (5), any goods or article so seized shall be produced to a Court or, in the case of compounding under section 50, to the Director-General. (2) Where any goods have been seized under this Act, the DirectorGeneral shall, within 21 days of the date of seizure, serve on the person from whom the goods have been seized, a notice of seizure, stating the reasons for the seizure. (3) Where a notice of seizure has been served pursuant to subsection (2), the person may within 3 months of the notice enter an action against the seizure before the competent Court and at the same time notify the DirectorGeneral thereof. (4) Where the person does not enter any action against the seizure and the goods are not the subject matter of any criminal proceedings, the Director-General may cause the goods seized to be sold or otherwise disposed of. (5) Where the Director-General reasonably suspects that any excisable goods seized under subsection (1) contain a substance which is, or which renders or is likely to render the excisable goods, injurious to health, he may cause the goods to be destroyed.