Customs Act 1901
If a thing is seized as evidential material by an officer of Customs under a search warrant, or by an authorised person under subsection 203B(3), 203C(3), 203CA(4) or 203CB(3), and:
(a) before the end of 120 days after the seizure; or
(b) before the end of a period previously specified in a magistrate's order under this section;
proceedings in respect of which the thing may afford evidence have not been started:
(c) if the thing is seized by an officer of Customs under a search warrant - an officer of Customs may apply to a magistrate for an order that the thing be retained; or
(d) if the thing is seized by an authorised person under subsection 203B(3), 203C(3), 203CA(4) or 203CB(3) - an authorised person may apply to a magistrate for an order that the thing be retained.
If the magistrate is satisfied:
(a) that it is necessary for the retention of the thing be continued:
(i) for the purposes of an investigation as to whether an offence has been committed; or
(ii) to enable evidence of an offence to be assembled for the purposes of a prosecution; and
(b) that there has been no avoidable delay in conducting the investigation or assembling the evidence concerned;
the magistrate may order that the thing be retained for a period specified in the order.
Before making the application, the officer of Customs or the authorised person must:
(a) take reasonable steps to discover who has an interest in the retention of the thing; and
(b) if it is practicable to do so, notify each person who the officer believes to have such an interest of the proposed application.
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