Section 127: Entry of goods leaving premises

(1)
No goods subject to excise duty and which have been manufactured by virtue of any provision of the excise laws or of any regulations made thereunder, shall be removed from the premises of manufacture unless the manufacturer delivers to the proper officer an entry of the goods in such form and manner and containing such particulars as the Board may direct.
(2)
Where any goods entered in accordance with subsection (1) of this section are found, whether before or after their removal from the premises of manufacture, not to correspond with the entry made thereof, those goods shall be forfeited.
(3)
If any person removes or causes the removal of any manufactured goods without any entry made in accordance with subsection (1) of this section, he shall be liable to a fine of six times the value of the goods or four hundred naira, whichever is the greater.
[1972 No. 10.]