Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 107EA

  (1)   Subject to any law of the Commonwealth, a State or a Territory permitting the retention, destruction or disposal of a thing seized as evidential material by an officer under a search warrant or section   9 of the Crimes Act 1914 , the officer in charge of the investigation must return it if:

  (a)   the reason for its seizure no longer exists or it is decided that it is not to be used in evidence; or

  (b)   120 days after its seizure:

  (i)   proceedings in respect of which the thing may afford evidence have not been started; and

  (ii)   an order permitting the thing to be retained has not been made under section   107EB; and

  (iii)   an order of a court of the Commonwealth or of a State or Territory permitting the retention, destruction or disposal of the thing has not been made;

whichever first occurs.

  (2)   For the purposes of this section, the return of a thing requires its return to the person reasonably believed to be the owner of the thing in a condition as near as practicable to the condition in which it was seized.