72Appeals

### 72 Appeals > > (1)  A person who has an interest in property that is subject to a forfeiture order may appeal against the order – > > > > > > (a) in the case of a person convicted of the offence in reliance on which the order was made – in the same manner as if the order were the sentence, or part of the sentence, imposed on the person in respect of the offence; or > > > > > > > (b) in any other case – in the same manner as if the person had been convicted of the offence in reliance on which the order was made and the order were the sentence, or part of the sentence, imposed on the person in respect of the offence. > > > (2)  A person against whom a pecuniary penalty order is made may appeal against the order in the same manner as if it were the sentence, or part of the sentence, imposed on the person in respect of the offence in reliance on which the order was made. > > > (3)  If a court – > > > > > > (a) makes a pecuniary penalty order; and > > > > > > > (b) makes an order under [section 23](#GS23@EN) [(2)](#GS23@Gs2@EN) declaring that particular property is available to satisfy the order – > > > > a person who has an interest in the property may appeal against the order under [section 23](#GS23@EN) [(2)](#GS23@Gs2@EN) in the same manner as if the person had been convicted of the offence in reliance on which the order was made and the order were the sentence, or part of the sentence, imposed on the person in respect of the offence. > > > (4)  On an appeal against – > > > > > > (a) a forfeiture order; or > > > > > > > (b) a pecuniary penalty order; or > > > > > > > (c) an order made under [section 23](#GS23@EN) [(2)](#GS23@Gs2@EN) – > > > > the order may be confirmed, discharged or varied. > > > (5)  An authorized officer may appeal against – > > > > > > (a) a forfeiture order; or > > > > > > > (b) a pecuniary penalty order; or > > > > > > > (c) an order under [section 23](#GS23@EN) [(2)](#GS23@Gs2@EN) ; or > > > > > > > (d) the refusal of a court to make such an order – > > > > in the same manner as if the order were, or were part of, a sentence imposed in respect of the offence in reliance on which the order was made. > > > (6)  Nothing in this section restricts or affects any right of appeal that a person would have apart from this section.