Marginal note:Detention of and lien on imported or exported goods
97.25 (1) Any goods reported for exportation under section 95 or imported by or on behalf of a debtor are subject to a lien for the amount owed by the debtor and may be detained by an officer at the expense of the debtor until that amount is paid.
Marginal note:Conveyances
(2) Any conveyance used for the importation of goods in respect of which a notice under section 109.3 has been served is subject to a lien for the amount owed by the debtor and may be detained by an officer at the expense of the person on whom the notice was served until the amount set out in the notice is paid.
Marginal note:Sale of detained goods
(3) The Minister, on giving 30 days notice in writing to the debtor at the debtor’s latest known address, may direct that any goods imported or reported for exportation by or on behalf of the debtor, or any conveyance, that has been detained be sold by public auction or public tender or by the Minister of Public Works and Government Services under the Surplus Crown Assets Act, subject to such regulations as may be made.
Marginal note:Proceeds of sale
(4) The proceeds of any sale shall be applied to amounts owed by the debtor, any expenses incurred by Her Majesty in right of Canada in respect of the goods sold and any duties on the goods and the surplus, if any, shall be paid to the debtor.
- 2001, c. 25, s. 58
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