Customs Act

Marginal note:Disposal of things abandoned or forfeit

• 142 (1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco or a tobacco product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall

  • (a) where the Minister deems it appropriate, be exported;

  • (b) where the importation thereof is prohibited, or where the Minister considers the thing to be unsuitable for sale or of insufficient value to justify a sale, be disposed of in such manner, otherwise than by sale, as the Minister may direct; and

  • (c) in any other case, be sold by public auction or public tender or by the Minister of Public Works and Government Services pursuant to the Surplus Crown Assets Act, subject to such regulations as may be prescribed.

• Marginal note:Duties removed

  (2) Any goods that are disposed of pursuant to subsection (1) are, from the time of disposal, no longer charged with duties.