Forfeiture of goods
26.—(1)  All goods seized in exercise of any power conferred under this Act shall be liable to forfeiture.
(2)  An order for the forfeiture or for the release of any goods seized in exercise of any power conferred by this Act shall be made by the court before which the prosecution with regard thereto has been held and an order for the forfeiture of the 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 notwithstanding that no person may have been convicted of that offence.
(3)  In the absence of any prosecution with regard to any goods seized in the exercise of any power conferred by this Act, the goods shall be deemed to be forfeited at the expiration of one month from the date of the seizure unless a claim thereto is made before then in accordance with subsection (4).
(4)  A person asserting that he is the owner of any goods seized and that they are not liable to forfeiture may personally or by his agent authorised in writing give written notice to the Director that he claims those goods.
(5)  On receipt of such notice the Director may direct that such goods be released or may refer the matter to a court for decision.
(6)  All things forfeited or deemed to be forfeited shall be delivered to the Director and shall be disposed of in accordance with the directions of the Minister.
(7)  Where any goods seized in exercise of the powers conferred by this Act are of a perishable nature or where the custody of those goods involves unreasonable expense and inconvenience they may be sold at any time and the proceeds of the sale held to abide by the result of any prosecution or claim under this section.