Section 61

If any equipment, device, material, book, record, account, document or other thing or any receptacle, package or conveyance seized under this Enactment is held in the custody of the Director pending completion of any proceedings in respect of an offence under this Enactment or any subsidiary legislation made under this Enactment, the cost of holding it in custody shall, irrespective of whether any prosecution is instituted or otherwise against any person, be a debt due to the Government by such person and shall be recoverable accordingly.