(1) This section applies if:
(a) forfeited goods are seized under a seizure warrant or section 9 of the Crimes Act 1914 ; and
(b) not later than 30 days after the day the seizure notice was served, a claim is made under section 107FD for return of the goods.
(2) The officer in charge of the investigation 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 107FJ; or
(b) each of the following applies:
(i) not later than 120 days after the claim for their return is made, proceedings in respect of an offence involving the goods have been commenced;
(ii) on completion of the proceedings, a court has made an order for condemnation of the goods as forfeited to the Crown; or
(c) each of the following applies:
(i) not later than 120 days after the claim for their return is made, an order permitting the goods to be retained for a specified period has been made under section 107FG;
(ii) before the end of that specified period, proceedings in respect of an offence involving the goods have been commenced;
(iii) on completion of the proceedings, a court has made an order for condemnation of the goods as forfeited to the Crown; or
(d) each of the following applies:
(i) not later than 120 days after the claim for their return is made, an order permitting the goods to be retained for a specified period has been made under section 107FG;
(ii) before the end of that specified period, proceedings have been commenced before a court of summary jurisdiction for a declaration that the goods are special forfeited goods;
(iii) on completion of the proceedings, a court has made an order for condemnation of the goods as forfeited to the Crown; or
(e) if the goods were seized as special forfeited goods:
(i) not later than 120 days after the claim for their return is made, proceedings before a court of summary jurisdiction for a declaration that the goods are special forfeited goods have been commenced; and
(ii) on completion of the proceedings, a court has made an order for condemnation of the goods as forfeited to the Crown.
(3) If:
(a) forfeited goods seized under a seizure warrant or section 9 of the Crimes Act 1914 have not been dealt with under section 107FJ; and
(b) proceedings of the kind referred to in paragraph (2)(b) or (c) are commenced in respect of an offence involving the goods; and
(c) on completion of the proceedings, the court:
(i) finds that the offence is proved; and
(ii) is satisfied, in all the circumstances of the case, that it is appropriate that an order be made for condemnation of the goods as forfeited to the Crown;
the court must make an order to that effect.
(4) If:
(a) forfeited goods seized under a seizure warrant or section 9 of the Crimes Act 1914 have not been dealt with under section 107FJ; and
(b) proceedings of the kind referred to in paragraph (2)(b) or (c) are commenced in respect of an offence involving the goods; and
(c) on completion of the proceedings, the court is satisfied that the goods are special forfeited goods;
the court must make an order for condemnation of the goods as forfeited to the Crown, whether or not the court finds the offence proved.
(5) Subject to subsection (6), if:
(a) goods seized as special forfeited goods have not been dealt with under section 107FJ; and
(b) proceedings of the kind referred to in paragraph (2)(d) or (e) are commenced in respect of the goods; and
(c) on completion of the proceedings, the court is satisfied that the goods are special forfeited goods;
the court must declare the goods to be special forfeited goods and make an order for condemnation of the goods as forfeited to the Crown.
(6) A court must not make an order for condemnation of goods under subsection (5) if proceedings for an offence involving the goods have been commenced.
(7) If the finding of a court in proceedings under paragraph (2)(b), (c), (d) or (e) in respect of goods that have not been dealt with under section 107FJ may be taken on appeal to another court, the goods are not to be returned under subsection (2), or disposed of under section 107FM:
(a) while that appeal may be made, or
(b) if it is made, until the completion of that appeal.
(8) 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.
(9) In this section:
"offence" means an offence against any law of the Commonwealth, a State or a Territory.
"special forfeited goods" means goods forfeited to the Crown under paragraph 116(1)(da).
(10) In this section, a reference to completion of proceedings includes a reference to completion of any appeal process arising from those proceedings.