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| Detained cash. |
27. - (1) Cash detained under section 25 by virtue of an order under section 26 shall, unless required as evidence of an offence, be held in an interest bearing account; and the interest accruing on the cash shall be added to it on its release or forfeiture.
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(2) Any of the following persons may apply to a magistrates' court, or in Scotland to the sheriff, for a direction that cash detained under section 25 be released-
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(a) the person from whom the cash was seized, |
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(b) the person by or on whose behalf it was being imported, exported or brought as described in section 25(3), and |
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(3) A magistrates' court or the sheriff shall grant an application under subsection (2) if satisfied-
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(a) that section 26(3)(a) or (b) no longer applies, or |
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(b) that the detention of the cash is for any other reason no longer justified. |
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(4) An authorised officer, or in Scotland the procurator fiscal, may release cash detained under section 25 if-
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(a) he is satisfied that its detention is no longer justified, and |
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(b) he has notified the magistrates' court or sheriff who made the order by virtue of which the cash is being detained under section 25. |
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(5) Cash detained under section 25 shall not be released under this section-
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(a) while proceedings on an application for its forfeiture under section 28 have not been concluded, or |
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(b) while proceedings, whether in the United Kingdom or elsewhere, which relate to the cash have not been concluded. |
| Forfeiture. |
28. - (1) An authorised officer or the Commissioners of Customs and Excise may apply to a magistrates' court, or in Scotland the procurator fiscal may apply to the sheriff, for an order forfeiting cash being detained under section 25.
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(2) A magistrates' court or the sheriff may grant an application only if satisfied on the balance of probabilities that the cash is cash of a kind mentioned in section 25(1)(a), (b) or (c).
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(3) An order may be made under this section whether or not proceedings are brought against any person for an offence with which the cash is connected.
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(4) Proceedings on an application under this section to the sheriff shall be civil proceedings.
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| Forfeiture: appeal. |
29. - (1) Subject to subsection (2), any party to proceedings in which a forfeiture order is made by a magistrates' court under section 28 may appeal-
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(a) where the order is made by a magistrates' court in England and Wales, to the Crown Court, or |
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(b) where the order is made by a magistrates' court in Northern Ireland, to the county court. |
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(2) An appeal under subsection (1)-
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(a) must be brought before the end of the period of 30 days beginning with the date on which the forfeiture order was made, and |
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(b) may not be brought by the applicant for the forfeiture order. |
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(3) On an application by the appellant, a magistrates' court may order the release of so much of the cash to which the forfeiture order applies as it considers appropriate to enable him to meet his reasonable legal expenses in connection with the appeal.
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(4) An appeal under subsection (1) shall be by way of a rehearing.
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(5) If the court allows the appeal, it may order the release of-
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(a) the cash to which the forfeiture order applies together with any interest which has accrued, or |
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(b) where an order has been made under subsection (3), the remaining cash to which the forfeiture order applies together with any interest which has accrued. |
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(6) Any party to the proceedings in which a forfeiture order is made by the sheriff under section 28, other than the applicant for the order, may appeal to the Court of Session.
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| Treatment of forfeited cash. |
30. Any cash to which a forfeiture order under section 28 applies or accrued interest thereon shall be paid into the Consolidated Fund-
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(a) after the end of the period within which an appeal may be brought under section 29(1) or (6), or |
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(b) where an appeal is brought under section 29(1) or (6), after the appeal is determined or otherwise disposed of. |
| Rules of court. |
31. Provision may be made by rules of court about the procedure on applications or appeals to any court under sections 26 to 29, and in particular as to-
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(a) the giving of notice to persons affected by an application or appeal under those provisions; |
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(b) the joinder, or in Scotland the sisting, of those persons as parties to the proceedings; |
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(c) the period within which an appeal under section 29(6) must be brought. |
