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Detention of certain goods.
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7.—(1) Whenever an officer of Customs and Excise reasonably suspects that any goods—
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(a) were imported, or
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(b) are being, or are intended to be, exported,
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either without payment of any duty payable thereon or in contravention of any prohibition or restriction on the importation or exportation thereof (as the case may be), the goods may be detained by the said officer until such examination, enquiries or investigations as may be deemed necessary by the said officer, or by another officer of Customs and Excise, have been made for the purpose of determining to the satisfaction of either such officer whether or not the goods were (as the case may be) imported, or were being, or were intended to be, exported as aforesaid.
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(2) Whenever any goods are detained by an officer of Customs and Excise under subsection (1), all ships, boats, carriages or other conveyances, together with all horses and other animals and things made use of in the importation or exportation (as the case may be) or conveyance of the said goods, may also be detained by the said officer.
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(3) When a determination referred to in subsection (1) has been made in respect of any goods, or upon the expiry of a period of one month from the date on which the said goods were detained under the said subsection, whichever is the earlier, the said goods (together with any conveyances, animals or things detained with the said goods by virtue of subsection (2)) shall be seized as liable to forfeiture under the Customs Acts or released.
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