Section 10: Forfeiture.

(1) Any police officer, officer of the Department of Mines or officer of the Nigerian Railway Corporation may seize and detain any tin in respect of which he has reasonable cause for believing that any offence has been committed against this Act, and shall report such seizure and detention, or cause the same to be reported, to a magistrate, and if the owner of the tin or any agent or servant of such owner is convicted of any offence under this Act in respect of the tin, the whole or such portion of the tin as the court may specify shall be forfeited to the Nigerian Government, and shall be dealt with in such manner as the Minister may direct.
(2) Any tin seized and detained under this section shall be released unless a prosecution is instituted for an offence under this Act within fourteen days of the seizure.
(3) In this section, the word "tin" has the meaning assigned to it by the section creating the offence which has or is believed to have been committed.