23.1 (1) If, on an inspection under subsection 23 (1), a person authorized by the Minister discovers that a wholesaler or retail dealer is in possession of unmarked cigarettes, and the person has reasonable and probable grounds to believe that the possession is contrary to the provisions of subsection 29 (1) or (2), the person may, subject to subsection (2), seize, impound, hold and dispose of the unmarked cigarettes.  2004, c. 31, Sched. 36, s. 8; 2009, c. 18, Sched. 30, s. 1; 2011, c. 15, s. 34 (1, 2). Seizure of unmarked fine cut tobacco (1.1) If, on an inspection under subsection 23 (1), a person authorized by the Minister discovers that a wholesaler or retail dealer is in possession of unmarked fine cut tobacco, and the person has reasonable and probable grounds to believe that the possession is contrary to subsection 29 (1) or (2), the person may, subject to subsection (2), seize, impound, hold and dispose of the unmarked fine cut tobacco.  2011, c. 15, s. 34 (3). Application to court (2) Unmarked tobacco products seized under subsection (1) or (1.1) are forfeited to the Crown to be disposed of as the Minister directs unless, within 30 days following the seizure, the person from whom the unmarked tobacco products were seized, or the owner of the unmarked tobacco products, applies to the Superior Court of Justice to establish the right to possession of the unmarked tobacco products.  2011, c. 15, s. 34 (4). Right to possession of unmarked cigarettes (3) For the purposes of an application under subsection (2), the applicant has a right to possession of the cigarettes if, at the time the seizure was made, the premises from which the unmarked cigarettes were seized was a mark-point for cigarettes or a designated warehouse for cigarettes and the applicant was the holder of a valid permit issued under subsection 9 (1) with respect to the premises.  2004, c. 31, Sched. 36, s. 8; 2011, c. 15, s. 34 (5). Right to possession of unmarked fine cut tobacco (3.1) For the purposes of an application under subsection (2), the applicant has a right to possession of the unmarked fine cut tobacco if, at the time the seizure was made, the premises from which the unmarked fine cut tobacco was seized was a mark-point for unmarked fine cut tobacco or a designated warehouse for fine cut tobacco and the applicant was the holder of a valid permit issued under subsection 9.0.1 (1) with respect to the premises.  2011, c. 15, s. 34 (6). Disposal pending final determination by court (4) Where a final order is not made within 60 days after the filing of an application under subsection (2), the Minister may dispose of the unmarked tobacco products and retain the proceeds, if any, pending the determination of the application.  2004, c. 31, Sched. 36, s. 8; 2011, c. 15, s. 34 (7). Order (5) If the court is satisfied on an application under subsection (2) that the applicant has a right to possession of the unmarked tobacco products, the court may order that the unmarked tobacco products be returned to the applicant or that the proceeds of sale of the unmarked tobacco products be paid to the applicant.  2011, c. 15, s. 34 (8). Forfeiture after dismissal of application (6) On dismissal of an application under subsection (2) and the expiry of the appeal period provided therefor, the unmarked tobacco products are forfeited to Her Majesty to be disposed of as the Minister directs.  2004, c. 31, Sched. 36, s. 8; 2011, c. 15, s. 34 (9). Proceeds of sale (7) Where a sale of unmarked tobacco products is authorized under subsection (2) or (6), or where the proceeds of a sale are retained under subsection (4) and the application is dismissed, the proceeds of the sale remaining after payment of the costs incurred by the Minister in seizing, storing and disposing of the unmarked tobacco products shall be paid into the Consolidated Revenue Fund.  2004, c. 31, Sched. 36, s. 8; 2011, c. 15, s. 34 (10). Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 36, s. 8 - 16/12/2004 2009, c. 18, Sched. 30, s. 1 - 05/06/2009 2011, c. 15, s. 34 (1) - 01/06/2011; 2011, c. 15, s. 34 (2-10) - 01/04/2013 Seizure of untaxed cigars and other tobacco