(1) If an inspector seizes—
(a) a document; or
(b) a thing that can be readily copied; or
(c) a storage device the information in which can be readily copied—
the inspector must give a copy of the thing or information to the owner or custodian of the document, thing or device as soon as practicable after the seizure.
(2) Subsection (1) does not apply—
(a) to any document, thing or device moved under section 262(2); or
(b) if the inspector is unable to discover the identity of the owner or custodian of any document, thing or device seized.