Import and Export Ordinance

(1)
The Commissioner or any authorized officer may order that any prohibited
                article which is found without an apparent owner shall be stored in a place
                specified by him subject to such conditions as he may impose.
(2)
Any person who, being in possession of a prohibited article which is found
                without an apparent owner, fails to comply with an order given by the Commissioner
                or an authorized officer under subsection (1) shall be guilty of an offence and
                shall be liable on conviction to a fine
                at
                level 3 and to imprisonment for 6 months.
(Amended
E.R. 2 of 2021
)
(3)
Where a prohibited article is stored in a specified place pursuant to an order
                given under subsection (1), the Commissioner or an authorized officer shall, within
                the period of 72 hours after the prohibited article has been stored in that place,
                cause a notice to be exhibited at the Customs and Excise Department in a place to
                which the public have
access—
(a)
stating that the prohibited article has been stored in that
                    place;
(b)
calling upon the owner of the prohibited article to submit to the
                    Commissioner a claim in respect of it within 30 days; and
(c)
stating his intention to apply to a magistrate at the expiration of 30 days
                    from the date of the notice for an order that the prohibited article be
                    forfeited to the Government.
(Amended
66 of 2000 s. 3
)
(4)
When a claim to ownership of a prohibited article is submitted to the
                Commissioner pursuant to a notice given under subsection (3), the person who has
                made a claim shall produce to the Commissioner or an authorized officer such
                evidence as to his ownership as may be required by the Commissioner or authorized
                    officer.
(Amended
62 of 1993 s. 5
)
(5)
Without prejudice to any provision of this Ordinance relating to the seizure of
                any article which is liable to forfeiture, the Commissioner or an authorized officer
                may, if he is satisfied of the validity of a claim made under subsection (4),
                authorize in writing the person who has made a claim to remove the prohibited
                article from the place in which it was stored, subject to the prior payment by the
                person who has made a claim of all storage and other charges which have accrued in
                respect of the storage of the article in the specified place.
(Amended
62 of 1993 s. 5
)
(6)
A magistrate shall, if satisfied that the provisions of this section have been
                complied with and that no claim to ownership has been established, on the
                application of the Commissioner or an authorized officer, order that a prohibited
                article be forfeited to the Government.
(Amended
66 of 2000 s. 3
)