23   Cost of destruction or disposal of forfeited item

(1)  If a person who (immediately before the forfeiture) was the owner of an item forfeited to the Crown under this Division is convicted of an offence under this Act or the regulations in respect of the item, any cost incurred by or on behalf of the Crown in connection with the lawful destruction or disposal of the item is a debt due to the Crown from that person.

(2)  Any such debt is recoverable by the Director-General in a court of competent jurisdiction.

(3)  In any such proceedings a certificate signed by the Director-General stating the amount of any costs and the manner in which they were incurred is evidence of the matters certified.