STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1267 



187. Whenever any vessel, vehicle, goods or thing have been seized 

 or detained under any of the provisions of this Act or of any law 

 relating to the Customs, or when it is alleged that any penalty or 

 forfeiture has been incurred under the provisions of this Act or of 

 any law relating to the Customs, the collector or the proper officer 

 shall forthwith report the circumstances of the case to the assistant 

 collector of Customs. 



188. The assistant collector may thereupon notify the owner or 

 claimant of the thing seized or detained, or his agent, or the person 

 alleged to have incurred the penalty or forfeiture, or his agent, of the 

 reason for the seizure, detention, penalty or forfeiture, and call upon 

 him to furnish within thirty days from the date of the notice, such 

 evidence in the matter as he desires to furnish ; such evidence may be 

 by affidavit or affirmation, made before any Justice of the Peace, any 

 collector of Customs, any commissioner for taking affidavits in any 

 court or any notary public. 



189. After the expiration of the said thirty days ; or sooner, if the 

 person so called upon to furnish evidence so desires, the assistant 

 collector may consider and weigh the circumstances of the case, and 

 report his opinion, and recommendation thereon to the Receiver 

 General. 



190. The Receiver General may thereupon either give his decision 

 in the matter respecting the seizure, detention, penalty or forfeiture, 

 and the terms, if any, upon which the thing seized or detained may 

 be released or the penalty or forfeiture remitted, or may refer the 

 same to the court for decision. 



191. If the owner or claimant of the thing seized or detained or the 

 person alleged to have incurred the penalty does not, within thirty 

 days after being notified of the Receiver General's decision, give him 

 notice in writing that such decision will not be accepted the decision 

 shall be final. 



192. If the owner or claimant of the thing seized or detained, or 

 the person alleged to have incurred the penalty, within thirty days 

 after being notified of the Receiver General's decision, gives him 

 notice in writing that such decision will not be accepted, the Receiver 

 General may refer the matter to the court, 



193. On any reference of any matter by the Receiver General to 

 the court the court shall hear and consider such matter upon the 

 papers and evidence referred and upon any further evidence which 

 the owner or claimant of the thing seized or detained, or the person 

 alleged to have incurred the penalty, or the Crown, produces under 

 the direction of the court, and shall decide according to the right of 

 the matter; and judgment may be entered upon any such decision, 

 and the same shall be enforceable and enforced in like manner as 

 other judgments of the court. 



194. The service of notice to produce evidence referred to in sec- 

 tion one hundred and eighty-eight and of the Receiver General's 

 decision referred to in sections one hundred and ninety-one and one 

 hundred and ninety-two, shall be sufficient if it is effected by send- 

 ing such notice by mail in a registered letter addressed to the owner 



or claimant at his address, as stated in the report of the 

 748 seizure and the thirty days mentioned in the two sections last 



cited shall be computed from the date of the mailing of such 

 notification. 



