(1) The Comptroller - General of Customs may allow the importer to make a claim (the late claim ) to the Comptroller - General of Customs for the release of seized copies after the end of the claim period for the copies.
(2) The Comptroller - General of Customs may allow the late claim only if:
(a) an action for infringement of copyright in relation to the copies has not been instituted; and
(b) the Comptroller - General of Customs considers it reasonable in the circumstances; and
(c) the copies have not been disposed of under section 135AI.