31Late claim for release of seized goods

31 Late claim for release of seized goods

(1) The Comptroller‑General of Customs may allow the designated owner to make a claim (the late claim) to the Comptroller‑General of Customs for the release of seized goods after the end of the claim period for the goods. (2) The Comptroller‑General of Customs may allow the late claim only if: (a) no objector has applied for an injunction under section 45 in relation to the goods; and (b) the Comptroller‑General of Customs considers it reasonable in the circumstances; and (c) the goods have not been disposed of under section 36. (3) An application may be made to the Administrative Review Tribunal for the review of a decision of the Comptroller‑General of Customs under subsection (1) refusing to allow a late claim for the release of seized goods.