Things seized how dealt with
169. (1) All things seized on the ground that they are liable to confiscation under this Act shall, without unnecessary delay, be delivered into the care of the officer of Customs authorised to receive the same.
(2) If there be no such officer at hand, all such things shall be carried to and deposited at the custom-house nearest to the place of seizure.
(3) If there be no custom-house within a convenient distance, such things shall be deposited at the nearest place appointed by the Commissioner of Customs for the deposit of things so seized.
(4) If the Commissioner of Customs or any other officer of Customs authorised by him in this behalf considers that any such things is perishable or liable to rapid deterioration, he shall immediately cause it to be sold in accordance with the provisions of section 201 and have the proceeds kept in deposit pending adjudication of the case [:
Provided that where practicable samples of such things with proper identification marks may be kept for the purpose of any legal proceeding or for any other purpose of this Act.]
(5) If on such adjudication the thing so sold is found not to have been liable to such confiscation, the entire sale proceeds, after necessary deduction of duties, taxes or dues as provided in section 201, shall be handed over to the owner.