Section 127

An order for the forfeiture or for the release of any goods, documents, material, articles or things seized in exercise of any power conferred under this Act shall be made by the court before which the prosecution with regard thereto has been held and an order for the forfeiture of the goods, documents, material, articles or things shall be made if it is proved to the satisfaction of the court that an offence under this Act has been committed and that the goods, documents, material, articles or things 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.

If there is no prosecution with regard to any goods, documents, material, articles or things seized in exercise of any power conferred under this Act, such goods, documents, material, articles or things shall be taken and deemed forfeited at the

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expiration of one calendar month from the date of seizure unless a claim to such goods, documents, material, articles or things is made before the date in the manner hereinafter set forth.

Any person asserting that he is the owner of such goods, documents, material, articles or things and that they are not liable to forfeiture may personally or by his agent authorized in writing give written notice to an Assistant Controller that he claims the same.

On receipt of such notice the Assistant Controller shall refer the claim to the Controller who may direct that such goods, documents, material, articles or things be released or forfeited or may direct the Assistant Controller to refer the matter to a court for decision.

The court to which the matter is referred shall issue a summons requiring the person asserting that he is the owner of the goods, documents, material, articles or things and the person from whom they were seized to appear before it and upon his appearance or default to appear, due service of the summons being proved, the court shall proceed to the examination of the matter and on proof that an offence under this Act has been committed and that such goods, documents, material, articles or things were the subject matter or were used in the commission of such offence shall order the same to be forfeited or may in the absence of such proof order their release.

All goods, documents, material, articles or things forfeited or deemed forfeited shall be delivered to the Assistant Controller and shall be disposed of in accordance with the directions of the

Controller.