(1) If the owner of equipment agrees, in accordance with section 179, to forfeit the equipment to the Commonwealth:
(a) the ACMA may take possession of the equipment; and
(b) if the ACMA does so--the ACMA must give the owner a receipt for the equipment taken into possession.
(2) If:
(a) the ACMA has purported to take possession of equipment under subsection (1); and
(b) the ACMA was not entitled to take possession of the equipment under that subsection;
the ACMA must take all reasonable steps to return the equipment to the owner of the equipment.