Malaysia legislation
Section 35
Section 35
Seizure of taxable goods the subject of an offence
(2)
Whenever any taxable goods, receptacle, package, vehicles, vessels or aircraft are seized under this Ordinance, the authorized officer or police officer shall forthwith give notice in writing of such seizure and the grounds thereof to the owner of such taxable goods, vehicles, vessels or aircraft, if known, 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 agent or, in the case of a vessel or an aircraft, in the presence of the master or pilot thereof, as the case may be.
(3)
The provisions of this section relating to the seizure of—
(a)
any taxable goods shall apply to all the contents of any package or receptacle in which the same are found, and to any article used to conceal same;
(b)
any vessel or aircraft shall apply also to the tackle, equipment and furnishings of such vessel or aircraft;
(c)
any vehicle shall apply also to all equipment thereof.
(4)
Any taxable goods of a perishable nature, or any animals seized under this section, may forthwith be sold and the proceeds of the sale held to abide the result of any prosecution or claim.
Release of vehicle, vessel or aircraft under bond