Administrative Penalty Act Article 40

If there is no need to retain the thing seized whilst the case is pending conclusion or if no penalty is imposed or no forfeiture is ordered with respect to the case, the thing shall be returned; if the thing seized has been sold outright or by auction, with the proceeds therefrom retained, or if the thing has been destroyed, in pursuance of the preceding article, such proceeds or the price thereof, as the case may be, shall be paid as a substitute for the thing; except where the thing ought to be forfeited or must be retained for the purpose of investigation in another case.If the whereabouts of the person to whom the thing seized should be returned are unknown or it is impossible to return the thing because of the occurrence of any other event, a notice shall be published; in the absence of a claim for returning the thing seized within a period of six months from the date of publication of such notice, the thing shall belong to the State Treasury.
中文原文 行政罰法第40條
扣留物於案件終結前無留存之必要,或案件為不予處罰或未為沒入之裁處者,應發還之;其經依前條規定拍賣或變賣而保管其價金或毀棄者,發還或償還其價金。
但應沒入或為調查他案應留存者,不在此限。
扣留物之應受發還人所在不明,或因其他事故不能發還者,應公告之;自公告之日起滿六個月,無人申請發還者,以其物歸屬公庫。

English translation for reference only; the Chinese text prevails. Not legal advice.