Section 21Sec./Art. 21

Investigation. If in the course of conducting an investigation for violations committed under this Act, the STMO comes across evidence of possible criminal violations, it shall refer the matter and turn over all available evidence to the following agencies:

a. BOC on matters involving violations of import and export provisions of this Act as well as the Tariff and Customs Code;

b. PCG on matters involving violations that pertainto physical or outright smuggling on border security; or

c. PNP/NBI on acts involving violations outside the jurisdiction of the BOC and PCG.

After a finding that a prima facie case exists, the aforementioned agencies shall refer such case to the Department of Justice for preliminary investigation.

Appropriate forfeiture proceedings for materials and goods confiscated shall be filed in accordance with existing laws, rules and regulations.