Inland Revenue Regulation Act 1890

25 Procedure for condemnation of seizures

(1) Where goods seized as forfeited under any Act relating to inland revenue are returned into the High Court, any claim thereto must be made within the time limited by law or the practice of the court, and must be entered in the name of the proprietor of the goods, and must describe his place of residence and his business or profession.

(2) The person entering any such claim or his solicitor must, in England or Ireland, within the time limited by law or the practice of the court in which the claim is entered, make oath that the goods were at the time of the seizure the property of the person claiming the same, and be bound with two sufficient sureties in the sum of one hundred pounds to pay the costs occasioned by the claim. In default of making such oath, or giving such security, the goods shall be adjudged to be forfeited, and shall be condemned as unclaimed.

(3) In any trial whatsoever arising upon a seizure, the fact, form, and manner of the seizure shall be taken to have been as set forth in the information relating thereto without any evidence thereof.

(4) Where any goods seized as forfeited are not within the space of three months after the seizure thereof claimed by the proprietor by application in writing either to the Commissioners or to the officer who seized the same or has the custody thereof, they shall be absolutely forfeited as if they had been condemned by judgment of the High Court.

(5) Nothing in this section shall affect the forfeiture of any goods seized under any Act whereby goods liable to seizure and seized are declared to be absolutely forfeited.