Finance Act, 1995

Seizure of goods and vehicles.

89.—(1) Any goods or vehicles that are liable to forfeiture under the law relating to excise may be seized by an officer.

(2) Where any goods or vehicles are liable to forfeiture under the law relating to excise, any thing containing, or that contained, such goods or vehicle and any thing made use of in the conveyance of the goods or vehicle shall be liable to forfeiture.