CUSTOMS AND EXCISE MANAGEMENT ACT
Section 14: Approved wharves at customs ports
(1)
The Board may, by notice in the Federal Gazette-
(a) approve for such periods and subject to such conditions and restrictions as it sees fit, places in any customs port for the loading and unloading of goods or of any class or description of goods, and any place so approved is in this Act referred to as an "approved wharf';
(b) at any time for reasonable cause, revoke or vary the terms of any approval given under this section.
(2)
Any appointment or allowance of a place at any customs port as an approved place of unloading, an approved place of loading or a sufferance wharf in force immediately before the commencement of this Act shall have effect as if it were an approval of that place as an approved wharf under this section on the same terms as that appointment or allowance.
(3)
Any person who contravenes or fails to comply with any conditions or restriction imposed under this section shall be liable to a fine of two hundred naira.
Cite this section
Section 14, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).
https://repo.podus.ai/laws/customs-and-excise-management-act/section/14/