Customs Act 1901
If goods are seized under a seizure warrant or under subsection 203B(2) or (2A) , 203C(2) , 203CA(3) or 203CB(2) and:
(a) before the end of 120 days after the making of a claim for their return; or
(b) before the end of the period previously specified in a magistrate's order under this section;
proceedings of the kind referred to in paragraph 205D(2)(b) have not been started, an authorised person may apply to a magistrate for an order that the goods be retained.
If the magistrate is satisfied that:
(a) it is necessary that the retention of the goods continue while evidence of the offence to which the proceedings referred to in paragraph 205D(2)(b) relate is assembled; and
(b) there has been no avoidable delay in assembling that evidence;
the magistrate may order that the goods be retained for a period specified in the order.
Before making the application, the authorised person must:
(a) take reasonable steps to discover who has an interest in the retention of the goods; and
(b) if it is practicable to do so, notify each person who the officer believes to have such an interest of the proposed application.
This section does not apply in relation to goods seized on the belief or suspicion that they are a prohibited psychoactive substance.