| (1) | Whenever any proceedings are instituted to claim any ship, vehicle, container or other transport equipment, plant, material or goods (in this section, section 43 and section 90 referred to as "goods"), which have been seized under this Act, such claim must be instituted by the person from whom they were seized or the owner or the owner's authorised agent (in this section referred to as "the litigant"). |
| (2) | Any litigant must give notice to the Commissioner in writing before serving any process for instituting any proceedings as contemplated in section 96(1)(a)— |
| (a) | within 90 days after the date of seizure; |
| (b) | in the case of an internal administrative appeal, where such appeal is unsuccessful, within 90 days from the date contemplated in section 77F. |
| (3) | Any proceedings must be instituted within 90 days of such notice. |
| (4) | Whenever goods are seized and in consequence of the seizure— |
| (a) | delivery thereof under section 93 is refused or the terms of delivery thereunder are not accepted; |
| (b) | no internal administrative appeal contemplated in Part A of Chapter XA is lodged or is lodged and is not successful; |
| (c) | any dispute is not resolved as contemplated in Part B of Chapter XA or not settled as contemplated in Part C of that Chapter; |
| (d) | no proceedings are instituted as contemplated in this section or have been instituted and have been dismissed in a final judgment of the High Court or a judgment by the Supreme Court of Appeal, |
the goods concerned shall, subject to the provisions of section 90, be deemed to be condemned and forfeited.
| (5) | The provisions of section 96(1)(c) shall apply mutatis mutandis to any period contemplated in subsections (2) and (3). |
