How
forfeiture of goods seized does take place under Customs Act 1967?
1.-where
no claim is made by the owner within time and there is no prosecution in
respect of the goods seized. This is by operation of law under Section 128(1)
of Customs Act 1967.
2.-where
a claim of ownership is made in respect of the goods seized and the court
ordered for forfeiture of the goods seized upon examination (enquiry). This is
by virtue of Section 128(4) of Customs Act 1967.
3.-where
the court ordered for forfeiture of the goods seized at the end of trial. This
is by virtue of Section 127 of Customs Act 1967.
Forfeiture upon examination under Section
128(4) of Customs Act 1967:
1.-The
Onus of Proof by Customs Prosecutor in obtaining the forfeiture order under
Section 128(4) of Customs Act 1967 is as follows:-
1.1-an
offence against the Act had been committed; and
1.2.-the
seized goods were the subject matter of the offence; or
1.3.-where
the claim related to the conveyance, such conveyance was used in the commission
of the offence.
2.-Once the elements of offence
as stated above have been proved, the presumption of law under Section 119 of Customs Act 1967 (Section
128(5) of Customs Act 1967) will be invoked where the onus of proof shall
shifts on the claimant to show that:-
2.1.-customs duties have been paid in
respect of seized goods; or
2.2.-the seized goods have been
lawfully imported or exported; or
2.3.-the seized goods are exempt from
duty under Section 14 of Customs Act 1967.
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