12.—(1) Whenever any goods are seized and removed under this Act by a member of the Garda Síochána, a Superintendent may in the case of perishable goods not less than 12 hours and in the case of any other goods not less than 3 days after the seizure cause the goods to be sold and shall out of the proceeds of such sale defray all expenses incurred in the seizure, removal, storage and sale of the goods and shall pay the surplus of such proceeds to the person who at the time of the seizure was the owner of the goods.

(2) Whenever any such goods as aforesaid include any article intended for human food or drink and such article is at any time before the sale thereof under this section unfit in the opinion of the Superintendent for human consumption, the Superintendent may cause such article to be destroyed.

(3) If, before any such goods as aforesaid are sold under this section, any person satisfies the Superintendent that he is the owner of such goods and pays to the Superintendent all expenses incurred in the seizure, removal, storage and any intended or attempted sale of the goods, the Superintendent shall hand over such goods to such person.

(4) (a) In this section “a Superintendent” means a Superintendent of the Garda Síochána.

(b) References in this section to goods include references to every receptacle, vehicle, stand, utensil, article, and animal seized and removed under this Act with the goods.