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46. If, in the course of exercising a power under this Part, a person, being an authorised officer, a member of the Garda Síochána or an officer of customs, finds or comes into possession of any thing which such a person believes to be evidence of any offence or suspected offence under this Part, it may be seized and retained for use in evidence in any criminal proceedings, for such period from the date of seizure as is reasonable or, if proceedings are commenced in which the thing so seized is required for use in evidence, until the conclusion of the proceedings, and thereafter it shall be returned to its owner, unless—
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and an authorised officer may, other than where paragraph (d) applies, approve the disposal, without payment or compensation of the thing following the issuing of a disposal notice to the owner giving him or her 10 days to appeal the decision to the Minister to dispose.
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