Section 59

The principal Act is amended by inserting after section 69

the following section:

“Cost of holding goods, document or thing seized 69a.  Where any goods, document or thing seized under this

Act is held in the custody of the officer of excise pending completion of any proceedings in respect of an offence under this Act, the cost of holding such goods, document or thing in custody shall, in the event of any person found guilty of an offence, be a debt due to the Government by such person and shall be recoverable accordingly.”.

Amendment of section 74