Section 26

All such goods and such receptacles, baggages, packages, vehicles, vessels or aircrafts shall, as soon as is practicable, be delivered into the care of a proper officer of customs whose duty it is to receive the same.

Whenever any goods, receptacle, package, baggage, vehicle, vessel or aircraft is seized under this Act, the officer effecting the seizure shall forthwith give to the owner thereof, if known, notice in writing of such seizure and the reasons therefor, either by delivering such notice to him personally or by post at his place of abode, if known:

Provided that such notice shall not be required to be given where such seizure is made on the person, or in the presence of the offender or the owner or his agents, and, in the case of a vessel or an aircraft in the presence of the master or pilot, as the case may be.

Where by reason of its nature, size or amount it is not practicable to remove any goods, receptacle, package, baggage, vehicle, vessel or aircraft seized under this section, the officer effecting

Free Zones 27

the seizure may, by any means, seal the goods, receptacle, package, baggage, vehicle, vessel or aircraft, or the premises or place in which goods, receptacle, package, baggage, vehicle, vessel or aircraft is found.

A person who, without lawful authority, breaks, tampers with or damages the seal referred to in subsection (3A) or removes any goods, receptacle, package, baggage, vehicle, vessel or aircraft under seal, or attempts to do so, shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.

The provisions of this section relating to the seizure of goods shall apply to all the contents of any package or receptacle seized and to any article used to conceal the same.

The provisions of this section relating to the seizure of any vessel or aircraft shall apply also to tackles, equipment and furnishings of such vessel or aircraft.

The provisions of this section relating to the seizure of conveyances shall apply to all equipment thereof.

Return or disposal of movable property