23.1.1 (1) In this section, “other tobacco” means tobacco products other than cigarettes, cigars and fine cut tobacco.  2008, c. 19, Sched. W, s. 6; 2011, c. 15, s. 35 (1, 2). Seizure of untaxed cigars and other tobacco (2) 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 cigars or other tobacco, and the person has reasonable and probable grounds to believe that the possession is contrary to subsection 29.1 (2) or (2.0.1), the person may, subject to subsection (3), seize, impound, hold and dispose of the cigars or other tobacco.  2008, c. 19, Sched. W, s. 6; 2011, c. 15, s. 35 (3). Application to the court (3) Cigars or other tobacco seized under subsection (2) are forfeited to Her Majesty to be disposed of as the Minister directs unless, within 30 days following the seizure, the person from whom the cigars or other tobacco were seized, or the owner of the cigars or other tobacco, applies to the Superior Court of Justice to establish the right to possession of the cigars or other tobacco.  2008, c. 19, Sched. W, s. 6. Right to possession of cigars and other tobacco (4) For the purposes of an application under subsection (3), the applicant has a right to possession of the cigars or other tobacco if, at the time the seizure is made, (a)  the applicant was in possession or control of not more than 50 cigars or one kilogram of other tobacco for the purposes of resale; (b)  the applicant is permitted under this Act or the regulations to have in his or her possession cigars and other tobacco for which he or she cannot prove that the tax that would be payable under section 2 by a consumer purchasing the same cigars or other tobacco has been paid; (c)  the applicant has paid an amount equal to the tax payable under section 2 on the cigars or other tobacco to the person from whom the cigars or other tobacco were obtained.  2008, c. 19, Sched. W, s. 6; 2011, c. 15, s. 35 (4, 5). Disposal pending final determination by court (5) If a final order is not made within 60 days after the filing of an application under subsection (3), the Minister may dispose of the cigars or other tobacco and retain the proceeds, if any, pending the determination of the application.  2008, c. 19, Sched. W, s. 6. Order (6) If the court is satisfied on an application under subsection (3) that the applicant has a right to possession of the cigars or other tobacco, the court may order that the cigars or other tobacco be returned to the applicant or that the proceeds of the sale of the cigars or other tobacco be paid to the applicant.  2008, c. 19, Sched. W, s. 6. Forfeiture after dismissal of application (7) On dismissal of an application under subsection (3) and the expiry of the appeal period provided for it, the cigars or other tobacco are forfeited to Her Majesty to be disposed of as the Minister directs.  2008, c. 19, Sched. W, s. 6. Proceeds of sale (8) If a sale of cigars or other tobacco is authorized under subsection (3) or (7), or if the proceeds of a sale are retained under subsection (5) 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 cigars or other tobacco shall be paid into the Consolidated Revenue Fund.  2008, c. 19, Sched. W, s. 6. Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. W, s. 6 - 27/11/2008 2011, c. 15, s. 35 (1, 3-5) - 01/06/2011; 2011, c. 15, s. 35 (2) - 01/04/2013