110.—(1) All goods in respect of which there has been, or there is reasonable cause to suspect that there has been, committed any offence under this Act or any breach of the provisions of this Act or of any restriction or condition subject to or upon which any licence or permit has been granted, together with any receptacle, package, vehicle, vessel not exceeding 200 tons net registered tonnage, or aircraft, in which the same may have been found or which has been used in connection with the 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 customs in any place either on land or in the territorial waters of Singapore.
[23/93; 24/96]
(2) All such goods and such receptacles, packages, vehicles, vessels or aircraft shall, as soon as practicable, be delivered into the care of a proper officer of customs whose duty it is to receive the same.
[23/93]
(3) Whenever any goods, vehicles, vessels or aircraft are seized under this Act, the seizing officer shall immediately give notice in writing of the seizure and the grounds thereof to the owner of the goods, vehicles, vessels or aircraft, if known, either by delivering the notice to him personally or by post at his place of abode, if known.
(4) The notice referred to in subsection (3) shall not be required to be given where the 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, as the case may be.
(5) The provisions of this section relating to —
(a)
the seizure of 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)
the seizure of any vessel or aircraft shall apply also to the tackle, equipment and furnishings of the vessel or aircraft; and
(c)
the seizure of conveyances shall apply to all equipment thereof and to any animal by which the same is drawn.
(6) Any goods of a perishable nature or any animal or bird seized under this section may be sold immediately and the proceeds of sale held to abide the result of any prosecution or claim.
(7) Any goods which are of a dangerous character or which cannot be removed without undue expense may be destroyed on the instructions of a senior officer of customs.
(8) A senior officer of customs may, in his discretion, release any goods seized under this section to the importer or owner thereof subject to such conditions and on such security as that officer may determine.
(9) The security required under subsection (8) may be by cash deposit or bank guarantee or both.