ARRANGEMENT OF
SECTIONS
SECTION
1. Forfeited goods to
be destroyed.
2. Disposal of
unclaimed goods in Government Warehouse.
3. Possession of
smuggled goods to be an offence.
4. Interpretation.
5. Short title.
An Act to make special
provisions with respect to the disposal of goods forfeited under customs and
excise laws.
[
Cap.
C45
1. (1) Goods forfeited
for smuggling under the Customs] and Excise Management Act shall no longer be
sold to the public, whether by auction or otherwise howsoever, but shall be
disposed of in the manner provided in this section.
(2) The goods shall,
as soon as may be convenient after seizure thereof, be destroyed by an
appropriate officer and such destruction shall be effected in such place or
places as may be approved by the Minister and in the presence of the following
persons-
(a) an officer of the
Nigerian Army not below the rank of captain or an officer in the Nigerian Navy
or Air Force not below the corresponding rank;
(b) an officer
of the Nigeria Police Force not below the rank of superintendent;
( c) one senior customs officer; and
(d) one other
person appointed by the Minister.
2. (1) Where in
respect of goods deposited in a Government warehouse under or by virtue of any
of the provisions of the Customs and Excise Management Act any duty chargeable
thereon and any other charges in respect thereof are not paid within the time
prescribed under the applicable provisions of the Customs and Excise Management
Act, the goods so deposited shall no longer be sold, whether by auction or
otherwise howsoever, but shall be disposed of in accordance with this section.
(2) Proper inventory
shall be kept of the goods, and such of the goods or such categories of them as
the Minister may from time to time determine, shall be distributed to such
Departments of the Government of the Federation or of a State as the Minister,
acting on the recommendation of a committee consisting of the persons specified
in section 1 (2) of this Act, may direct, and the remainder of the goods after
such distribution shall be destroyed in the same manner as prescribed under
section 1 of this Act.
(3) The reference in
subsection (2) of this section to Departments of the Government of the
Federation or of a State shall be construed as including a reference to any
body, whether corporate or unincorporate,
directly established by an enactment and any company in respect of which the
Government of the Federation or of a State has controlling or substantial
interest.
3. (1) If any person
is found anywhere in
(a) that the
goods were lawfully imported into
(b) in the case
of any person other than a seller of those goods, that he had no reason to
believe that the goods were unlawfully imported or that the duty chargeable
thereon had not been paid.
(2) This section
applies to any goods, not being goods manufactured or otherwise produced in
(a) the
importation of which is prohibited under the Customs and Excise Management Act
or any other c enactment; or
(b) which has
been imported into
(3) A person guilty of
an offence under this section shall on conviction be sentenced to imprisonment
for one year, without the option of a fine.
4. (1) Expressions
used in this Act have the same meaning as in the Customs and Excise Management
Act.
(2) This Act shall be
construed as one with the Customs and Excise Management Act so however, that
where there is any conflict between the provision of the Customs and Excise
Management Act and those of this Act, the provisions of this
Act shall prevail.
5. This Act may be
cited as the Customs and Excise (Special Penal and other Provisions) Act.