ARRANGEMENT OF SECTIONS
SECTION
1. Forfeiture of goods.
2. Power of sale.
3. Penalty for importation and reshipment of goods.
4. Supplementary provisions.
5. Interpretation.
'6. Application.
7. Abatement of pending proceedings.
8. Short title.
CHAPTER 85
CUSTOMS AND EXCISE MANAGEMENT (DISPOSAL OF GOODS) ACT
An Act to make provisions for the disposal of goods forfeited by the Department
of Customs and Excise and matters
ancillary thereto.
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1. (1) If any goods to which this Act relates-
(a) are or shall be imported into Nigeria in contravention of any regulations
or orders made under the Customs and Excise Management Act; or
(b) had been seized or detained before the commencement of this Act by the
Board, such goods shall be forfeited, or as the case may be, be deemed
to be forfeited. ;
(2) Where the goods, having been so imported into
(3) This Act relates to goods (excluding ships and aircraft) the importation of
which is prohibited or restricted under the regulations or orders made from
time to time under the Customs and Excise Management Act, and the references to
"goods" include in appropriate cases, references to
"things".
2. (1) Any goods to which this Act relates, which are or shall be or are deemed
to have been forfeited under section 1 of this Act, may be sold or otherwise
disposed of by the Director or under his directions in accordance with the
provisions of this Act.
(2) For the purposes of this Act, the Director shall generally have the power
to sell or otherwise dispose of any goods forfeited pursuant to section 1 of
this section, and shall in particular be concerned with the functions-
(a) of determining the best method of sale or disposal of the goods;
(b) where the goods are to be sold-
(i) of ensuring that such reasonable prices as may be determined by the
Director are obtained in the course of such sale or disposal,
(ii) of appointing through tender (where necessary) any person or agent to buy
or conduct the sale or disposal of the goods, and
(iii) of ensuring that the goods shall not under any circumstances be sold or
otherwise disposed of to any importer to whom the goods are or have been
consigned or to any person, firm or agent connected therewith.
3. (1) Where the goods have been imported in
circumstances prescribed in section l(l)(a) of this Act, the
importer shall pay on demand, up to four times the amount of duty chargeable
under the Customs and Excise Management Act.
(2) Where the goods have been reshipped in the circumstances prescribed in
section I (2) of this Act, the importer shall pay on demand, the value of the
goods as ascertained under the First Schedule to the Customs and Excise
Management Act plus up to four times the duty chargeable thereon.
(3) If, within seven days of the date of delivery of the demand, in either of
the circumstances prescribed under subsections (I) and (2) of this section, the
importer shall fail to pay as so prescribed, he shall in either case be guilty
of an offence under this Act and shall on conviction be liable to imprisonment
for five years or a fine of an amount in respect of which a demand was made (as
in subsections (I) and (2) of this section) plus N 2000, or to both such
imprisonment and fine.
4. (I) No civil proceedings shall lie or be instituted in any court for or on
account of or in respect of any act, matter or thing done or purporting to be
done by the Director or officer of the Board under this Act and if any such
proceedings have been or are instituted before or after the commencement of
this Act, the proceedings shall abate, be discharged and made void.
(2) Chapter IV of the Constitution of the Federal Republic of Nigeria 1999is
hereby suspended for the purpose of this Act, and the question whether any
provision thereof has been or is being or would be contravened by anything done
or proposed to be done in pursuance of this Act shall not be enquired into
in any court of law.
(3) If any question shall arise as to whether any person is an officer
authorised by the Director, it shall be sufficient for any purpose whatsoever,
if such officer produces a letter signed or purporting to be signed by the
Director indicating that such person is the officer to whom the reference is
made.
(4) Anything done or required to be done by the Director in pursuance of his
powers under this Act or the Customs and Excise Management Act may be signified
under the hand of the Director or the person authorised by him in that behalf.
5. In this Act, the following words, that is, "aircraft",
"Board", "Director", "duty", "goods",
"importer", "officer" and "ships" have the
meanings respectively assigned to them in the Customs and Excise Management
Act.
6. (1) The following provisions of the Customs and Excise Management Act, that
is to say-
(a) section 168;
(b) section 185(2); and
(c) the Third Schedule,
shall no longer apply to goods to which this Act relates.
(2) The provisions of the Customs and Excise Management Act (other than those
specified in subsection (1) of this section) shall continue to have effect in
relation to such goods subject as in this Act otherwise prescribed.
7. Where immediately before the date of commencement of this Act any civil
proceedings in any court of first instance or on appeal from such court are
pending or any right to bring such proceedings has accrued in respect of any
matter or determination pertaining to goods to which this Act relates or
affecting such goods, howsoever, the proceedings or right as aforesaid shall
abate, be discharged and made void.
8. This Act may be cited as the Customs and Excise Management (Disposal of
Goods) Act.