(1) Where a quantity of a subsidised product is seized under this Division—
(a) the subsidy officer who seized that quantity shall give a receipt to the occupier of the premises, or the driver of the vehicle, from which it was seized; and
(b) the seized quantity shall be kept in the custody of the Commissioner.
(2) If a prosecution for an offence against a subsidy law in relation to the seized quantity is not instituted within a period of 60 days after the seizure, reasonable steps shall be taken to return the quantity to the occupier or driver within the period of 120 days after its seizure.
(3) A seized quantity is forfeited to the Territory and may be disposed of as the Minister directs if—
(a) a person is convicted of an offence referred to in subsection (2); or
(b) that quantity is not able to be returned under subsection (2).
(4) In this section—