38Failure to comply with undertaking etc.

38 Failure to comply with undertaking etc.

(1) If an amount payable under an undertaking in relation to goods covered by a notice given under section 23 is not paid in accordance with the undertaking, the Comptroller‑General of Customs may decide not to seize goods covered by the notice until the amount owing is paid. (2) An amount not paid under an undertaking: (a) is a debt due by the objector, or by the objectors jointly or each of them separately, to the Commonwealth; and (b) may be recovered by an action taken in a relevant court. (3) If the amount paid under an undertaking in relation to goods covered by a notice given under section 23 is in accordance with the undertaking but is not sufficient to meet the expenses incurred by the Commonwealth as a result of the action taken by the Comptroller‑General of Customs under this Part because of the notice, the amount of the difference between those expenses and the amount paid: (a) is a debt due by the objector, or by the objectors jointly or each of them separately, to the Commonwealth; and (b) may be recovered by an action taken in a relevant court.