Forfeiture of goods
26.—(1)  All goods seized in exercise of any power conferred under this Act are 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 is to be made by the court before which the prosecution with regard to the goods seized has been held and an order for the forfeiture of the goods is to 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 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 are deemed to be forfeited at the end of one month from the date of the seizure unless a claim to the goods seized is made before then in accordance with subsection (4).
(4)  A person asserting that the person is the owner of any goods seized and that they are not liable to forfeiture may personally or by the person’s agent authorised in writing give written notice to the Director that the person 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 must be delivered to the Director and must 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 perishable 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.