Administrative Penalty Act Article 41

If the owner, holder or possessor of or a person interested in the thing is dissatisfied with the seizure, he may raise his objection with the agency executing the seizure.If the agency executing the seizure considers the objection under the preceding paragraph justifiable, it shall return the thing seized or change the action of seizure; if it considers the objection groundless, it shall give its recommendation and present the case to its direct superior agency for a decision.In the case of dissatisfaction with the decision made by the superior agency, a statement to this effect may be made only with the filing of a statement of dissatisfaction, if any, with the substantive decision rendering the sanction; provided, however, that a person under the first paragraph hereof may institute an administrative proceeding based solely on the cause specified therein if he is not legally allowed to file a statement of dissatisfaction with the substantive decision rendering the sanction. The objection under the first paragraph hereof and the proceeding instituted under the proviso to the preceding paragraph shall not affect the execution of seizure or the sanction procedure.
中文原文 行政罰法第41條
物之所有人、持有人、保管人或利害關係人對扣留不服者,得向扣留機關聲明異議。
前項聲明異議,扣留機關認有理由者,應發還扣留物或變更扣留行為;認無理由者,應加具意見,送直接上級機關決定之。
對於直接上級機關之決定不服者,僅得於對裁處案件之實體決定聲明不服時一併聲明之。
但第一項之人依法不得對裁處案件之實體決定聲明不服時,得單獨對第一項之扣留,逕行提起行政訴訟。
第一項及前項但書情形,不影響扣留或裁處程序之進行。

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