(1) Where the Comptroller has reasonable grounds to believe that tax on a supply or import of goods has not been or will not be paid, the Comptroller may apply to a Magistrate for an Order to authorise him or her to seize the goods and the Magistrate on being satisfied of the reasons for such application shall issue the Order.
(2) The Comptroller may seize any vehicle used in the removal or carriage of goods under subsection (1), unless it is shown that such vehicle was so used without the consent or knowledge of the owner of that vehicle or other person lawfully in possession or charge of the vehicle or that the owner or person in possession had no reason to believe that the vehicle was used to remove or carry goods in respect of which the tax had not been paid; and at the discretion of the Comptroller, the vehicle may be sold by public auction or may be dealt with in such other manner as the Comptroller may direct subject to conditions specified under subsection (9).
(3) Goods seized under subsection (1) must be stored in a place approved by the Comptroller for the storage of such goods.
(4) Where goods are seized under subsection (1), or a vehicle is seized under subsection (2), the Comptroller is required to serve on the owner of the goods or vehicle or the person who had custody or control of the goods or vehicle immediately before seizure, a notice in writing, within 14 days after the seizure —
(a) identifying the goods or vehicle;
(b) stating that the goods or vehicle has been seized under this section and the reason for seizure; and
(c) setting out the terms of subsections (7), (8), and (9).
(5) The Comptroller shall not serve notice under subsection (4) if, after making reasonable enquiries, the Comptroller does not have sufficient information to identify the person on whom the notice should be served and in that event the Comptroller shall post a notice of the seizure in a conspicuous place on the premises from where the goods were seized.
(6) The Comptroller may serve a notice under subsection (4) on any person claiming the goods, provided the person has given the Comptroller sufficient information to enable such a notice to be served.
(7) Subject to subsection (8), the Comptroller may authorise the delivery of goods seized under subsection (1) to the person on whom a notice under subsection (4) has been served, where that person pays or gives security, in accordance with section 50, for the payment of tax due and payable or that will become due and payable in respect of the supply or import of the goods.
(8) The Comptroller shall detain goods seized under subsection (1) —
(a) in the case of perishable goods, only for such period as the Comptroller considers reasonable having regard to the condition of the goods; or
(b) in any other case, until the later of —
(i) 20 working days after the seizure of the goods, or
(ii) 20 working days after the due date for payment of the tax on the supply or import of the goods.
(9) Where the detention period in subsection (8) has expired, the Comptroller —
(a) may subject to paragraph (b) sell the goods in the manner specified under section 53(4) and apply the proceeds of sale as set out in section 53(5);
(b) before he or she sells a vehicle seized under paragraph (a), shall obtain an order from the High Court authorizing the Comptroller to sell the vehicle.
(10) The Judge shall not grant an order under subsection (9), unless the Judge is satisfied that the seizure was in order.
(11) Notwithstanding the provisions of this section, the Comptroller may proceed under section 48 with respect to any balance owed if the proceeds of sale are not sufficient to meet the costs thereof and the tax due.
(12) For the purpose of this section “vehicle” means the method of carriage or conveyance and includes any cart, wagon, or vessel and any trailer attached to such vehicle.