Section 38

If any animal, carcass, substance, document, computerized data or other thing seized under this Enactment is held in the custody of the enforcement officer pending the completion of any proceedings in respect of an offence under this Enactment, the cost of holding it in the custody shall, irrespective of whether any prosecution is instituted or otherwise against any person, be a civil debt due to the Government by such person and shall be recoverable accordingly.