Customs Anti-smuggling Act Article 46
Where a disposition under this Act for suppressing smuggling has been made by Customs, a notice of such disposition shall be produced and delivered to the person subject to the disposition. However, where the owner of the goods or articles confiscated pursuant to this Act is unascertainable, the actual delivery notice may be replaced by a public notice or the publication in the government gazette or newspaper.
中文原文 海關緝私條例第46條
海關依本條例處分之緝私案件，應製作處分書送達受處分人。
但裁處沒入貨物或物品之所有人不明者，其送達以公告或刊登政府公報或新聞紙代替之。
但裁處沒入貨物或物品之所有人不明者，其送達以公告或刊登政府公報或新聞紙代替之。