(4) Despite subsection (1), if, at any time before a review is conducted under this Act, the Commissioner is satisfied that a motor vehicle or trailer detained or immobilized under subsection (1) is stolen property, the Commissioner shall order the person who has custody of the motor vehicle or trailer to release the motor vehicle or trailer to the owner, or to a person authorised by the owner, if the owner completes a statutory declaration in the prescribed form and pays all costs in relation to the detention.