Section 120: Power to make regulations

(1) The Minister may make regulations -
(a) regulating the manufacture of any goods to which this Part applies;
(b) for calculating, securing and collecting the excise duties on any such goods;
(c)
for the exportation or loading of any such goods as stores in accordance with the customs laws without payment of the excise duty chargeable thereon;
(d)
as to the books, accounts and other documents relating to any such goods to be kept by manufacturers.
(2)
Any person contravening or failing to comply with any regulation made under this section shall be liable to a fine of four hundred naira, and any goods or article in respect of which the offence was committed shall be forfeited.
[1972 No. 10.]