(1) This section applies if:
(a) goods are seized under a seizure warrant or under subsection 203B(2) or (2A), 203CA(3) or 203CB(2); and
(b) the goods are seized on belief or suspicion that they are a prohibited psychoactive substance; and
(c) a claim for the return of the goods may be made under section 205B; and
(d) not later than 30 days after the day the seizure notice was served, a claim is made under section 205B for return of the goods.
(2) The authorised person who seized the goods must, subject to any law of the Commonwealth, a State or a Territory permitting their retention, destruction or disposal, return the goods unless:
(a) the goods have been dealt with under section 206; or
(b) not later than 30 days after the day the claim is made, the Comptroller - General of Customs gives the claimant a written notice stating that the goods will be condemned as forfeited if the claimant does not, within 30 days after receiving the notice, institute proceedings against the Commonwealth:
(i) to recover the goods; or
(ii) for a declaration that the goods are not forfeited.
(3) A notice under paragraph (2)(b):
(a) must be served personally or by post; and
(b) may be served on a person who is outside Australia.
(4) The goods are condemned as forfeited to the Crown if:
(a) the claimant does not institute proceedings of a kind referred to in paragraph (2)(b) within the period of 30 days after receiving the notice under that paragraph (or within that period as extended, or further extended, under section 205EB); or
(b) the claimant institutes such proceedings within that period (or within that period as extended or further extended), and at the end of the proceedings there is not:
(i) an order for the claimant to recover the goods; or
(ii) an order for the Commonwealth to pay the claimant the market value of the goods at the time they were disposed of or destroyed, if they have been disposed of or destroyed before the end of the proceedings; or
(iii) a declaration that the goods are not forfeited.
(5) For the purposes of subsection (4), if the proceedings go to judgment, they end:
(a) at the end of the period for lodging an appeal against the judgment, if no appeal is lodged within that period; or
(b) when the appeal lapses or is finally determined, if an appeal is lodged against the judgment within that period.
(6) For the purposes of this section, the return of goods requires their return to the person reasonably believed to be the owner of the goods in a condition as near as practicable to the condition in which they were seized.