Section 27 NDLEA Act
Section 27 of the National Drug Law Enforcement Agency Act 1989 is about Forfeiture after conviction in certain cases. It provides as follows:
(1) Any person convicted of an offence under this Act shall forfeit to the Federal
Government-
(a) all the assets and properties which mayor are the subject of an interim order of
the Federal High Court after an attachment by the Agency as specified in section 34 of this Act;
(b) any asset or property constituted, or derived from, any proceeds the person
obtained, directly or indirectly, as a result of such offence not already disclosed in the Assets Declaration Form or not falling under paragraph (a) of this subsection;
(c) any of the person’s property or instrumentalities used in any manner to commit
or to facilitate the commission of such offence not already disclosed in the Assets Declaration Form or not falling under paragraph (a) of this subsection.
(2) The Federal High Court in imposing sentence on such person, shall order, in addition to any other sentence imposed pursuant to section II of this Act, that the person forfeit to the Federal Government all property described in subsection (I) of this section.
(3) In this section, “proceeds” means any property derived or obtained, directly or
indirectly, through the commission of the offence.

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