Section 248: Forfeiture of ships and other means of transport or conveyance

1 Without prejudice to any other provision of this Act, where goods including any property and articles, have become forfeited under the customs and excise laws, any ship, aircraft, vehicle, animal, container (including any article of passenger's baggage) or anything whatsoever which has been used for the carriage, handling, deposit or concealment of the goods, including any article or property subject to forfeiture either at a time when it was liable or for the purposes of the commission of the offence for which it later became subject to the forfeiture, shall also be forfeited unless it is established that ownership of the means of conveyance is different from the ownership of the goods forfeited and that the act of the owner of the goods is without the knowledge and consent of the owner of the means of conveyance, in that case the means of conveyance shall not be subject to forfeiture.

2 The burden of proof shall rest on the owner of the means of conveyance to prove that the person or persons engaged in the offence acted without his knowledge and that he had exercised reasonable duty of care in permitting the use of the means of conveyance by the person responsible for the violation.

3 Any other thing mixed or packed in such a way to deceive an officer or found with the thing forfeited, shall also be forfeited provided that they are packed in a way to conceal the forfeited goods, or the proportion of the goods so mixed is significant compared to goods forfeited.

4 Where any ship, aircraft, vehicle, animal or any other means of conveyance has become forfeited under the customs and excise laws, whether by virtue of subsection (1) or otherwise, equipment affixed to the means of the conveyance, all tackle, apparel, furniture or other things used in operating the means of conveyance shall also be forfeited.