Section 39
Court to order forfeiture and disposal of goods seized
An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the Court
36 Laws of Malaysia ACT 438
before which the prosecution with regard thereto has been held, and an order for the forfeiture of goods shall be made if it is proved to the satisfaction of the Court that an offence against this Act or any regulations made thereunder has been committed and that the goods were the subject matter of, or were used in the commission of, the offence notwithstanding that no person may have been convicted of such offence.
(2)
The Court shall order the forfeiture of—
(a)
in the case of goods returned under paragraph 27(1)(b) and subsequently disposed of by the owner or by the person to whom it was returned, the amount secured under that paragraph;
(b)
in the case of goods sold pursuant to paragraph 27(1)(c), the amount realized by such sale, if it is proved to the satisfaction of the Court that an offence against this Act or any regulations made thereunder has been committed and that the movable property in respect of which the amount was secured or realized by sale, as the case may be, was the subject matter of or, was used in the commission of, the offence notwithstanding that no person may have been convicted of such offence.
(3)
All things forfeited shall be delivered to a proper officer of customs and shall be disposed of in accordance with the directions of the Director General.