Section 44

Where any strategic items or unlisted items, or any container, package, conveyance or other article in which the strategic items or unlisted items are stored, kept or found, record, book, account, document or computerized data seized under this Act is held in the custody of the Government pending completion of any proceedings in respect of an offence under this Act, the cost of holding such strategic

Strategic Trade 47

items, unlisted items, container, package, conveyance, article, record, book, account, document or computerized data in custody shall, in the event of any person being found guilty of an offence, be a debt due to the Government by such person and shall be recoverable accordingly.