Section 245: Provision as to the detention, seizure and condemnation of goods

1 An officer or any other person authorised in that behalf by the Service, may at any time seize or detain anything liable to forfeiture under the customs and excise laws which such officer or other person has reasonable grounds to believe is liable to forfeiture under the customs and excise laws.

2 Anything seized or detained under the customs and excise law shall without delay be delivered into the care of the Service and, subject to the provisions, of this Part and the Schedule to this Act, pending the determination as to its forfeiture or disposal, be dealt with, and, if condemned or deemed to have been condemned as forfeited, be disposed of, in such manner as the Service may direct. [Schedule]

3 The provisions of this Part and the Schedule to this Act shall have effect for the purposes of forfeiture, and all proceedings for the condemnation of anything as being forfeited, under the customs and excise laws. [Schedule]