27Interpretation

#### 27 Interpretation (1) In this Part (except sections 35, 36, 37 and 38), forfeited includes liable to forfeiture. (2) Where, at a particular time, an object is delivered by an officer of Customs to an inspector under section 203T of the Customs Act 1901 or voluntarily surrendered to an inspector by the owner or person having possession, custody or control of the object, the object shall, for the purposes of this Part, be taken to be seized under this Act by the inspector at that time.