Section 167: Provisions as to detention, seizure and condemnation of goods, etc

(1)
Any officer or police officer, or any other person authorised in that behalf by the Board, may at any time seize or detain any thing liable to forfeiture under the customs and excise laws or which such officer, police officer or other person has reasonable grounds to believe is liable to forfeiture thereunder.
(2)
Any thing seized or detained under the customs and excise laws shan forthwith be delivered into the care of the Board and, subject to the provisions of the Third Schedule to this Act, shall, pending the determination as to its forfeiture or disposal, be dealt with, and, if condemned or deemed to have been condemned as forfeited, shall be disposed of, in such manner as the Board may direct.
[Third Schedule.]
(3)
The provisions of the Third Schedule to this Act shall have effect for the purposes of forfeiture, and all proceedings for the condemnation of any thing as being forfeited, under the customs and excise laws.