Section 138: Power to grant drawback

(1)
The Minister may make regulations prescribing the goods on which a drawback of the whole or any part of any duties of customs or excise may be granted and the conditions under which such drawback shall be allowed .
(2)
Any claim for drawback shall be made in such form and manner and contain such particulars as the Board may direct.
(3)
Where drawback has been claimed in the case of any goods -
(a)
no drawback shall be payable unless it is shown to the satisfaction of the Board that duty in respect of the goods or of the article contained therein or used in the manufacture or preparation thereof in respect of which the claim is made has been duly paid and has not been drawn back; and
(b)
no drawback shall be paid until the person entitled thereto or his agent has made a declaration in such form and manner and containing such particulars as the Board may direct that the conditions on which the drawback is payable have been fulfilled; and
(c)
the Board may require any person who has been concerned at any stage with the goods or article to furnish such information as may be reasonably necessary to enable the Board to detennine whether duty has been duly paid and not drawn back, and for enabling a calculation to be made of the amount of drawback payable, and to produce any book of account or other document of whatever nature relating to the goods or article.
(4)
If any person fails to comply with any requirement made under paragraph (c) of subsection (3) of this section, he shall be liable to a fine of one hundred naira.