Any tobacco products seized under this Division must be returned to the person from whom they were seized (or to such other person as appears to the Secretary to be entitled to them) if--
(a) proceedings for an offence under Division 2 have not been commenced against the person from whom they were seized within 42 days after seizure, or
(b) proceedings for such an offence against the person have been commenced within that 42 days but the court that disposes of the proceedings does not convict the person or does not make an order for forfeiture of the tobacco products, or
(c) the Secretary becomes satisfied that the tobacco products were not, at the time they were seized, in a person's possession, custody or control in the course of committing, or for the purposes of committing, an offence under Division 2.