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Excise Act, 2001

Version of section 266 from 2003-01-01 to 2007-06-21:


Marginal note:Dealing with things seized

  •  (1) The Minister may sell, destroy or otherwise deal with anything seized under section 260.

  • Marginal note:Restriction

    (2) Subject to the regulations, the Minister may sell

    • (a) seized spirits or specially denatured alcohol only to a spirits licensee;

    • (b) seized wine only to a wine licensee; and

    • (c) seized raw leaf tobacco or a seized tobacco product only to a tobacco licensee.

  • Marginal note:Payment of compensation

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

    • (a) if the thing was sold, the proceeds from the sale; and

    • (b) in any other case, the value of the thing at the time of its seizure as determined by the Minister.


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