Section 141: Offences in connection with claims for drawback, remission or repayment

(1)
If any person obtains or attempts to obtain, or does anything whereby there might be obtained by any person, any amount by way of drawback, remission or repayment of any duty in respect of any goods which is not lawfully payable or allowable in respect thereof, or which is greater than the amount so payable or allowable, then -
(a)
if the offence was committed with intent to defraud, he shall be liable to a fine of six times the value of the goods or four hundred naira, whichever is the greater; or
(b)
in any other case, he shall be liable to a fine of six times the amount improperly obtained or allowed or which might have been improperly obtained or allowed or two hundred naira, whichever is the greater.
(2)
Any goods in respect of which an offence under subsection (1) of this section is committed shall be forfeited:
Provided that, in the case of a claim for drawback, the Board may, if it sees fit, instead of seizing the goods, either refuse to allow any drawback thereon or allow only such drawback as it considers proper.