Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Marginal note:Disposition of goods illegally imported

• 102 (1) Goods that have been imported in contravention of this or any other Act of Parliament, or any regulation made thereunder, and that have been detained under section 101 shall be disposed of in accordance with that Act or regulation, but, where there is no provision in that Act or regulation for the disposition of such goods, the importer may abandon the goods to Her Majesty in right of Canada in accordance with section 36 or export them.

• Marginal note:Idem

  (2) Goods referred to in subsection (1) that are not disposed of, abandoned or exported in accordance with that subsection within such period of time as may be prescribed, may be deposited in a place of safe-keeping referred to in section 37 and, if they are so deposited, sections 37 to 39 apply in respect of the goods as if they had been deposited therein pursuant to section 37.

• Marginal note:Duties removed

  (3) Goods are, from the time they are disposed of or exported under subsection (1), no longer charged with duties levied thereon.