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Seizures, if not claimed within 14 days, to be forfeited.
If claimed, proceedings to be had as in case of other excise seizures.
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46. All seizures made of any goods, commodities, chattels, or things forfeited under the provisions of this Act, and not claimed within the space of fourteen days after seizure, by application in writing either to the collector or supervisor of excise, or to the officer seizing, or in whose custody, the goods, commodities, chattels, or things seized shall be, shall be absolutely forfeited, as fully and effectually as if the same had been condemned by judgment of condemnation of his Majesty’s Court of Exchequer; and in all cases in which any goods, commodities, chattels, or things seized shall be claimed by any person within such time as aforesaid, such proceedings shall be had for the condemnation thereof as in the case of other goods, commodities, or chattels or things seized as forfeited under any law or laws of excise.
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