Section 24

Where any conveyance, movable property, record, report or document seized under this Act is held in the custody of the authorised officer pending completion of any proceedings in respect of an offence under this Act, the cost of holding such conveyance, movable property, record, report or document in custody shall, in the event of any person being found guilty of an offence, be a civil debt due to the Government by such person and shall be recoverable accordingly.