1.A criminal action may be instituted against the crimes set forth in this Decree-Law or the Tax Law only based on a written application from the Director-General. 2.Without prejudice to the cases in which the Law requires the confiscation ruling, the Court may, when a judgment of conviction is rendered in respect of any crime set forth in this Decree-Law or the Tax Law, order that the detected items and property be confiscated, without prejudice to bona fide third parties' rights. 3.Notwithstanding the provisions of Clause (2) above, FTA shall have the right to carry out the procedures of storage, transfer, retention, disposition, destroy, recycling or sale of seized perishable, diminishable or leakable items, or would otherwise affect the safety of other goods and facilities in the same, along with disposing of left goods. 4.Any actions taken by FTA on the seized items shall not prejudice the liability for paying the Payable Tax or the Administrative Fines, pursuant to the provisions of this Decree-Law or the Tax Law. 5.The holder of right to seized items may request to recover the same after paying the full Tax, Administrative Fines and expenses due thereon, as the case may be. 6.Neither FTA nor its employees may be held liable for malfunction or damage to the items seized as a result of FTA's disposition thereof under this Article. 7.The Executive Regulations shall define the procedures and controls related to the application of Clauses (3), (4) and (5) above.
Interpretation and application must be checked against the official text and current version.