Customs Act

Marginal note:Return of goods seized

• 117 (1) An officer may, subject to this or any other Act of Parliament, return any goods that have been seized under this Act to the person from whom they were seized or to any person authorized by the person from whom they were seized on receipt of

  • (a) an amount of money of a value equal to

    • (i) the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto

      • (A) at the time of seizure, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or

      • (B) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case, or

    • (ii) such lesser amount as the Minister may direct; or

  • (b) where the Minister so authorizes, security satisfactory to the Minister.

• Marginal note:No return of certain goods

  (2) Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, raw leaf tobacco, excise stamps or tobacco products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error.