Excise Act 1901
If forfeited goods are seized under a seizure warrant or section 9 of the Crimes Act 1914 and:
(a) before the end of 120 days after the making of a claim for their return; or
(b) before the end of the period previously specified in a magistrate's order under this section;
proceedings of the kind referred to in paragraph 107FF(2)(b) have not been started, an officer may apply to a magistrate for an order that the goods be retained.
107FG(2)
If the magistrate is satisfied that it is necessary:
(a) that the retention of the goods continue while evidence of the offence to which the proceedings referred to in paragraph 107FF(2)(b) relate is assembled; and
(b) that there has been no avoidable delay in assembling that evidence;
the magistrate may order that the goods be retained for a period specified in the order.
107FG(3)
Before making the application, the officer must:
(a) take reasonable steps to discover who has an interest in the retention of the goods; and
(b) if it is practicable to do so, notify each person whom the officer believes to have such an interest of the proposed application.
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