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27.—(1) This Article shall apply where a court convicts a person of an offence in respect of a contravention in relation to any goods of any provision made by or under Part III.
(2) The court may (in addition to any other order it may make as to costs or expenses) order the person convicted or, as the case may be, any person having an interest in the goods to reimburse the Department for any expenditure which has been or may be incurred by the Department in connection with any seizure or detention of the goods by or on behalf of the Department.
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