Section 16. In any case in which an offence under section thirteen or section fourteen has been committed, the convicting Magistrate may direct that

16. In any case in which an offence under section thirteen or section fourteen has been committed, the convicting Magistrate may direct that— (a) the petroleum in respect of which the offence has been committed, or, (b) where the offender is importing or transporting, or is in possession of, any petroleum exceeding the quantity (if any) which he is permitted to import, transport or possess, as the case may be, the whole of the petroleum which he is importing or transporting, or is in possession of, shall, together with the tins or other vessels in which it is contained, be confiscated.