358.—(1) This section applies where —(a)
the Director‑General incurs reasonable expenses in taking any action under this Division in relation to seized goods (including taking any action in accordance with a court order); and
(b)
the expenses exceed the sum deposited, or the security given, under section 349 by the person or persons who made the request to seize or the request to continue detention in respect of the seized goods.
(2) The excess is a debt due —(a)
to the Government; and
(b)
by that person, or by those persons jointly and severally.
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