28 Forfeiture.U.K.
(1)An authorised officer or the Commissioners of Customs and Excise may apply to a magistrates’ court, or in Scotland the procurator fiscal may apply to the sheriff, for an order forfeiting cash being detained under section 25.
(2)A magistrates’ court or the sheriff may grant an application only if satisfied on the balance of probabilities that the cash is cash of a kind mentioned in section 25(1)(a), (b) or (c).
(3)Before making an order under this section, a magistrates’ court or the sheriff must give an opportunity to be heard to any person—
(a)who is not a party to the proceedings, and
(b)who claims to be the owner of or otherwise interested in any of the cash which can be forfeited under this section.
(4)An order may be made under this section whether or not proceedings are brought against any person for an offence with which the cash is connected.
(5)Proceedings on an application under this section to the sheriff shall be civil proceedings.