(1) If a thing is seized under a * search warrant or under section 251, the * responsible custodian of the thing must:
(a) arrange for the thing to be kept until it is dealt with in accordance with another provision of this Act; and
(b) ensure that all reasonable steps are taken to preserve the thing while it is so kept.
(2) The responsible custodian of a thing that is seized under a * search warrant or under section 251 is the head of the * enforcement agency of the * authorised officer who is responsible for executing the warrant, or who seized the thing under section 251.
(3) For the purposes of this section, the head of the * enforcement agency, that is the * Immigration and Border Protection Department, is the * Comptroller - General of Customs.