123.—(1) An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the court before which the prosecution with regard thereto has been held.
(2) An order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that an offence under this Act has been committed and that the goods were the subject matter of, or were used in the commission of, the offence, even though no person may have been convicted of the offence.
(3) All goods forfeited must be delivered to a proper officer of customs and must be disposed of in accordance with the directions of the Director‑General.