245.Where a court determines that the seized substance is not intended for use as a drug-cutting agent, this section provides for the return of the substance to the person entitled to it; if necessary the relevant court (or the sheriff) may make an order to this end (subsection (1)(b)). In any case where it proves impossible to find the owner, or impracticable for some reason to return the substance (for example, because the owner refuses to accept receipt), subsection (4) allows for the substance to be disposed of by the police or customs officer.