(a)
material liable to seizure under this Act is seized under a search warrant or
under Subdivision 3 on the ground that it is evidence relating to—
(i)
property in respect of which action has been or could be
taken under this Act; or
(ii)
benefits derived from the commission of a
serious offence; or
(iii)
literary proceeds; and
(i)
the reason for the material's seizure no longer exists or
it is decided that the material is not to be used in evidence; or
(ii)
if the material was seized under Subdivision 3—the
period of 60 days after the material's seizure has ended,
the authorised officer who executed the warrant, or who seized the material
under Subdivision 3, (as the case requires) must take reasonable steps to
return the material to the person from whom it was seized or to the owner if
that person is not entitled to possess it.
(2) However, the
authorised officer does not have to take those steps if—
(a) if
subsection (1)(b)(ii) applies—
(i)
proceedings in respect of which the material might afford
evidence have been instituted before the end of the 60 days and have not
been completed (including an appeal to a court in relation to those
proceedings); or
(ii)
there is an order in force under section 184; or
(b) the
authorised officer is otherwise authorised to retain, destroy or dispose of
the material; or
(c) the
material is forfeited or forfeitable to the Crown or is the subject of a
dispute as to ownership.