Excise Act 1901
Despite the disposal or destruction of goods taken to be condemned as forfeited to the Crown because no claim for their return was made, a person may apply to a court of competent jurisdiction under this section for compensation.
107FH(2)
A right to compensation exists if:
(a) the goods are not special forfeited goods within the meaning of section 107FF ; and
(b) the goods were not used or otherwise involved in the commission of an offence; and
(c) the person establishes, to the satisfaction of the court:
(i) that he or she is the rightful owner of the goods; and
(ii) that there were circumstances providing a reasonable excuse for the failure to claim the goods not later than 30 days after the day the seizure notice was served.
107FH(3)
If a right to compensation exists under subsection (2), the court must order the payment by the Commonwealth to the person of an amount equal to:
(a) if the goods have been sold - the proceeds of the sale; and
(b) if the goods have been destroyed - the market value of the goods at the time of their destruction.
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