Excise Act 1901

The CEO may cause goods to be dealt with in such manner as the CEO considers appropriate (including destruction of the goods) if:

the goods are seized under a seizure warrant or section 9 of the Crimes Act 1914; and

any of the following applies:

the goods are perishable goods;

the CEO is satisfied that the goods do not meet a standard that applies to goods of that kind;

the CEO is satisfied that there is a reasonable likelihood that the goods, if made available to the public, would constitute a risk to public health or public safety.

As soon as practicable, but not later than 7 days after the goods referred to in subsection (1) have been dealt with, the CEO must give or publish a notice in accordance with subsection (4).

The notice must be in writing and must be served:

personally or by post on the owner of the goods or, if the owner cannot be identified after reasonable inquiry, on the person in whose possession or under whose control the goods were when they were seized; or

if no person of the kind referred to in paragraph (a) can be identified after reasonable inquiry—by publishing a copy of the notice in a newspaper circulating in the location in which the goods were seized.

The notice must:

identify the goods; and

state that the goods have been seized under a seizure warrant or section 9 of the Crimes Act 1914 (as the case may be) and give the reason for the seizure; and

state that the goods have been dealt with under subsection (1) and specify the manner in which they have been so dealt with and the reason for doing so; and

set out the terms of subsection (5).

If goods are dealt with in accordance with subsection (1), the owner of the goods may bring an action against the Commonwealth in a court of competent jurisdiction for the recovery of the market value of the goods at the time they were so dealt with.

A right to recover the market value of the goods at the time they were dealt with in accordance with subsection (1) exists if:

the goods are not special forfeited goods within the meaning of section 107FF; and

the goods were not used or otherwise involved in the commission of an offence; and

the owner of the goods establishes to the satisfaction of the Court that, at the time the goods were dealt with:

if the goods were dealt with on the ground mentioned in subparagraph (1)(b)(i)—the goods were not perishable goods; or

if the goods were dealt with on the ground mentioned in subparagraph (1)(b)(ii)—the goods met the standards that applied to goods of that kind; or

if the goods were dealt with on the ground mentioned in subparagraph (1)(b)(iii)—there was no reasonable likelihood that the goods, if made available to the public, would constitute a risk to public health or public safety.

If a person establishes a right to recover the market value of the goods at the time they were dealt with, the Court must order the payment by the Commonwealth of an amount equal to that value at that time.

For the purposes of subsections (1) and (6), a reference to perishable goods is taken to include a reference to goods that will perish unless:

treated with chemicals to preserve them (for example, goods such as tobacco); or

stored in special conditions (for example, conditions such as refrigeration).