Goods may be detained until valuation; license and export procedures are completed. Upon completion of final Customs procedures, the importer then has exclusive rights to these goods.
This is the legal step of confiscating goods wherein an offence is confirmed to have been committed (See PART XI of the Customs (Control and Management) Act CAP 422). When goods are seized the Customs Department is responsible thereafter for their safe-keeping; however, the owner or importer has a claim to goods seized and can therefore make an appeal.
This is the legal act of surrendering the goods seized to the crown or the state. At this stage the goods are the property of the crown or the state. They can be disposed of as the crown or the state wishes. The owner looses any entitlement to the goods. These goods can be auctioned or condemned in the case of prohibited or restricted goods (Customs (Control and Management) Act CAP 422 Section 129 (1), (8).
Investigations are conducted when there is an infraction, an incident or suspicious transaction. A statement is taken by a selected Preventive Officer, in the presence of a witness, from the defendant. The defendant is given the option of settling the matter under the jurisdiction of the Comptroller of Customs or taking it to the court of law. If conducted at the Customs the offender is required to sign an admission of guilt form, the matter is heard and a decision is made (see ((Customs (Control and Management) Act CAP 422 Section 119).