Article 26 – Procedures and Measures
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A criminal case in respect of the crimes set out in this Decree-Law or the Tax Law may only be initiated by a written request of the Director General.
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Without prejudice to the cases in which the law requires confiscation, the court may, upon conviction of one of the crimes stipulated in this Decree-Law or the Tax Law, order the confiscation of the seized items and funds, without prejudice to the rights of bona fide third parties.
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Notwithstanding Clause 2 of this Article, the Authority may conduct procedures for storing, moving, attaching, disposing of, destroying, recycling, or selling of seized items where such items are perishable or subject to shortage or leakage or are in a condition that might endanger the safety of the other goods or facilities they are in, and deal with abandoned goods.
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Any procedures taken by the Authority in respect of the seized items shall not prejudice the responsibility to settle the Payable Tax or Administrative Penalties in accordance with the provisions of this Decree-Law or the Tax Law.
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The owner of the seized items has the right to request them back, provided that he has settled the full Tax, Administrative Penalties, and expenses incurred on the items, as applicable.
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The Authority and its employees shall not assume any responsibility for any damage caused to seized items as a result of the Authority dealing with such seized items under this Article.
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The Executive Regulation shall specify the procedures and controls for implementing the provisions of Clauses 3, 4, and 5 of this Article.