(1) Where no prosecution is initiated with regard to any goods seized under this Act, such goods shall be deemed to be forfeited at the expiration of one calendar month from the date of seizures unless claim thereto is made before that date in the manner hereinafter set forth.

(2) Any person asserting that he is the owner of such goods and that they are not liable to forfeiture may personally, or by his agent authorized in writing in that behalf, give written notice to a senior officer of sales tax that he claims the same.

(3) On receipt of such notice the senior officer of sales tax shall refer the claim to the Director General who may direct that such goods be released or may direct such senior officer of customs, by information in the prescribed form, to refer the matter to the Sessions Court Judge for his decision.

(4) The Sessions Court Judge shall issue a summons requiring the person asserting that he is the owner of the goods and the person from whom they were seized to appear before him, and upon their appearance or default to appear, due service of such summons being proved, the Sessions Court Judge shall proceed to the examination of the matter and on proof that an offence against this Act has been committed and that such goods were the subject matter, or were used in the commission, of such offence shall order the same to be forfeited, or may in the absence of such proof order their release.

(5) In any proceedings under subsection (4) of this section the provisions of section 58 shall apply to the person asserting that he is the owner of the goods and to the person from whom they were seized as if such owner or person had been the defendant in a prosecution under this Act.