Section 135: Removal of goods from entered premises without payment of excise duty

(1)
Where, by virtue of any provision of the excise laws, any goods subject to a duty of excise delivered from the entered premises of a licensed manufacturer are exempted from such duty as being intended for a specified use or purpose, such goods shall not be used or dealt with in any way contrary to such use or purpose except with the permission of the Board and after payment of the full duty, or such proportion thereof as the Board may direct on goods of a like kind not intended for such use or purpose.
(2)
Where, by virtue of any provisions of the excise laws any goods are allowed to be delivered from the entered premises of a licensed manufacturer for a specified use or purpose, or subject to a condition that they will not be sold or any like condition -
(a) without payment of excise duty; or
(b)
on payment of excise duty at a reduced rate,
such goods shall not be used or dealt with in any way contrary to the use, purpose or condition for, or subject to, which such goods were delivered as aforesaid, except with the permission of the Board and after payment of the full excise duty thereon or such portion thereof as the Board may direct.
(3)
Any person who knowingly uses or deals with any goods in contravention of subsection (1) or (2) of this section shall be guilty of an offence and shall be liable on conviction to a fine of six times the value of the goods or four hundred naira, whichever is the greater: and any goods used or dealt with in contravention of this section shall be forfeited.
[1972 No. 10.]
(4)
The provisions of this section shall apply whether or not any undertaking or security has been given for the observance of the specified use or purpose or the condition or for the payment of the duty payable apart therefrom and the forfeiture of the goods under this section shall not affect the liability of any person who has given any such undertaking or security.