(1)  An authorised officer may certify in writing that the authorised officer is unable to return a seized thing to its owner if –

(a) the authorised officer cannot find the owner of the thing after making such inquiries as are reasonable in the circumstances; or

(b) the authorised officer cannot, for any other reason, return the thing to its owner after making such efforts to do so as are reasonable in the circumstances.

(2)  For the purposes of subsection (1) , regard is to be had to a seized thing's nature, condition and value in deciding –

(a) whether it is reasonable to make inquiries or efforts in the circumstances; and

(b) what inquiries or efforts (if any) are reasonable in the circumstances.

(3)  The Secretary may give directions as to the inquiries or efforts that are to be made by authorised officers in relation to the return of any seized thing or class of seized things.

(4)  Compliance with any such directions is evidence that all reasonable inquiries or efforts were made.