(1) Any employee of the Customs Office or other body shall promptly hand over the goods seized by that employee or body pursuant to Section 44 and a copy of the inventory referred to in Section 45 to the Customs Officer in accordance with this Act.
(2) After the goods have been handed over pursuant to sub- section (1), the Customs Officer shall inquire into whether such goods are liable to be seized under this Act. If, upon such inquiry, it appears either that such goods have been seized for no reason or that it is not necessary to seize such goods, the Customs Officer shall immediately return such goods to the owner thereof.
(3) If, upon making inquiry pursuant to Sub-section (2), it appears that the goods are liable to be seized, the Customs Officer shall take action as referred to in this Act in relation to such goods.