(1) Proceedings for condemnation by the court in accordance with section 127(4) (in this section referred to as "condemnation proceedings") are civil proceedings, and such proceedings shall be commenced in the name of the Commissioners.
(2) Where in any condemnation proceedings the court finds that the thing seized was, at the time of seizure, liable to forfeiture, the court shall condemn it as forfeited, and in any other case the court shall order its release.
(3) Condemnation proceedings may be instituted in the High Court or, if in the opinion of the Commissioners the value of the thing seized (that is to be the subject of such proceedings) does not exceed -
(a) €75,000, the Circuit Court, or
(b) €15,000, the District Court.
(4) In any condemnation proceedings, the claimant or any solicitor acting on behalf of such claimant, shall state on oath that the thing seized was, or was to the best of their knowledge and belief, the property of the claimant at the time of the seizure.
…