Government of Canada / Gouvernement du Canada
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Customs Act

Version of section 119.1 from 2010-07-12 to 2022-09-30:

Marginal note:Dealing with goods seized

  •  (1) Where any goods are seized under this Act, the Minister may authorize an officer to sell, destroy or otherwise deal with the goods.

  • Marginal note:Excise stamps not to be sold

    (1.01) Despite subsection (1), the Minister shall not authorize an officer to sell excise stamps that have been seized under this Act.

  • Marginal note:Restriction

    (1.1) 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.

  • Marginal note:Proceeds of sale

    (2) The Minister shall hold the proceeds from the sale of any goods under subsection (1) as forfeit in lieu of the goods sold.

  • Marginal note:Payment of compensation

    (3) Where a person would be entitled to the return of goods if they were available to be returned, but it is not possible to return them, the person shall be paid

    • (a) where the goods were sold, the proceeds from the sale; and

    • (b) in any other case, the value of the goods.

  • 1994, c. 37, s. 9
  • 2002, c. 22, s. 339
  • 2007, c. 18, s. 138
  • 2010, c. 12, s. 51

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