Restoration of goods, remission of fines, etc

(1) It shall be lawful for the Minister to direct any ship, boat or goods whatever seized under any customs law, to be delivered to the proprietor or proprietors thereof, whether condemnation has taken place or not, and also to mitigate or remit any penalty or fine or any part of any penalty or fine incurred under any such law, or to release from confinement any person or persons committed under any customs law, on such terms and conditions as to him may appear to be proper. (2) No person shall be entitled to the benefit of any order for delivery, mitigation, remission or release under this section, unless such terms and conditions are fully and effectually complied with. (3) If the proprietor of the ship, boat, or goods accepts the terms and conditions prescribed by the Minister, he shall not have or maintain any action for recompense or damage on account of such seizure or detention, and the person making such seizure shall not proceed in any manner for condemnation.