(1) A seized thing is
unclaimed if —
(a) the
thing is not forfeited to the Crown under section 119; and
(b) the
CEO cannot return the thing in accordance with section 92(2) despite making
reasonable efforts to do so.
(2) After the expiry
of the time for any relevant appeal an unclaimed seized thing —
(a) that
is a tobacco product or smoking implement is to be destroyed in such manner as
the CEO directs; or
(b) that
is not a tobacco product or smoking implement may be destroyed, sold or
otherwise disposed of in such manner as the court directs, or in the absence
of a court direction, as the CEO directs.