(1) Everything seized under any excise law as forfeited is considered to be condemned.
(2) Anything seized may by direction of the Comptroller of Excise be restored to the owner on his or her paying to the Accountant General the approved value thereof or giving approved security in respect thereof.
(3) If the thing seized be of a perishable nature it may be at once sold or destroyed, or restored to the owner on approved conditions.
(4) The owner of the thing seized may within 7 days after the seizure claim such thing.
(5) The claim shall be in writing and shall set out the name, residence and occupation of the claimant and shall be delivered to the Comptroller of Excise.
(6) The claim may be heard and determined by any magistrate.
(7) The ownership of the thing claimed must be established upon oath by or on behalf of the claimant.
(8) Approved security to the amount of the approved value of the thing claimed shall be given within 2 days of the delivery of the claim, to meet the costs of the proceedings in the event of a decision adverse to the claim, and in default of such security being so given the thing claimed shall be absolutely forfeited.
(9) The onus of proving the illegality of any seizure shall be upon the claimant of the thing seized.
(10) Unless the contrary be proved, evidence that any person who has seized or detained anything under any excise law is reputed to be or has acted or been reputed to act in the capacity of an officer or police officer shall be sufficient evidence of his or her being an officer or police officer without production of any appointment, commission or warrant.