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26.—(1) Where an officer of the Department exercises any power under Article 22 to seize and detain goods, the Department shall be liable to pay compensation to any person having an interest in the goods in respect of any loss or damage caused by reason of the exercise of the power if—
(a)there has been no contravention in relation to the goods of any provision made by or under Part III; and
(b)the exercise of the power is not attributable to any neglect or default by that person.
(2) Any disputed question as to the right to or the amount of any compensation payable under this Article shall be determined by arbitration.
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