A magistrate may, on application by CASA, make an order authorising CASA to destroy, or otherwise dispose of, specified goods seized under section 32AH, if the magistrate is satisfied that:
(a) apart from this section, an investigator is required to return the goods to a person; and
(b) either:
(i) the investigator cannot, despite making reasonable efforts, locate the person; or
(ii) the person has refused to take possession of the goods.