Section 19: Making of a forfeiture order.

1 Subject to section 22 of this Act, the Court shall make a forfeiture order under this Act where it finds on a balance of probabilities that the property concerned is reasonably suspected to—
a be proceeds of unlawful activity;
b represent whether directly or indirectly the proceeds of unlawful activity;
c be involved in the facilitation of unlawful activity; or
d be intentionally used for unlawful activity.

2 The Court may—
a where it makes a forfeiture order, or
b at any time after making the order, make any ancillary order that it considers appropriate, including orders for and with respect to facilitating the transfer of property forfeited to the relevant organisation, on behalf of the Federal Government of Nigeria.

3 The absence of a person whose interest in property may be affected by a forfeiture order shall not prevent the Court from making the order.

4 The validity of an order under subsection (1) shall not be affected by the outcome of criminal proceedings or of an investigation with a view to instituting those proceedings, in respect of an offence with which the property concerned may be associated.