(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.