Customs Act

Marginal note:Dealing with abandoned or forfeited alcohol, etc.

• 142.1 (1) If spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco or a tobacco product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it.

• Marginal note:Dealing with abandoned or forfeited excise stamps

  (1.1) If an excise stamp is abandoned or finally forfeited under this Act, the Minister may destroy or otherwise deal with it.

• Marginal note:Restriction

  (2) Subject to the regulations, the sale under subsection (1) of

  • (a) spirits or specially denatured alcohol may only be to a spirits licensee;

  • (b) wine may only be to a wine licensee;

  • (c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee; and

  • (d) a restricted formulation may only be to a licensed user.