In spite of this Part, the Comptroller-General of Customs:
(a) must not release, or dispose of, any seized goods; or
(b) must not take any action in relation to the goods to give effect to any order of a court under section 137;
if the Comptroller-General of Customs is required or allowed to retain control of the goods under any other law of the Commonwealth.
Note: For seized goods see section 6.