Section 12: Requisition and sealing of premises.

(1) Where an inspector has reasonable grounds to believe that any premises have been, are being or will or might be used directly or indirectly for the purpose of frustrating the operation of this Act, he may requisition and seal the premises in question.
(2) Where an inspector acts under subsection (1) of this section-
(a) he shall report his action to the Committee within 24 hours;
(b) any person aggrieved by the action-
(i) may appeal to the Committee, which may confirm or cancel the action; and
(ii) may make a second or further appeal to the Committee in respect of the same matter if more than twelve weeks have passed since a previous appeal; and
(c) the requisitioning and sealing shall last for three months in the first instance and may be extended by the Committee for further periods of three months at a time, so however that the total period of requisitioning and sealing shall not exceed twelve months.
(3) Notwithstanding subsection (2) of this section, upon receipt of a report under that subsection in respect of any premises which have been requisitioned and sealed up, the Committee may direct that any commodity found therein which in its opinion is of a perishable nature shall be destroyed or disposed of at such time and in such manner as the Committee thinks fit:
Provided that any controlled commodity which is to be sold under the foregoing provisions of this subsection shall be sold at the controlled price.
(4) The proceeds of the disposal of any commodity under subsection (3) of this section shall be applied as follows-
(a) eighty per cent of the proceeds shall be paid to the owner of the commodity; and
(b) the remaining twenty per cent shall be paid into the consolidated Revenue Fund of the Federation.
(5) Any person who knowingly and without reasonable excuse breaks a seal affixed under subsection (1) of this section shall be guilty of an offence and on conviction shall be liable to a fine of not less than N5,000 or to imprisonment for not less than two years.