CUSTOMS AND EXCISE MANAGEMENT ACT

Section 148: Power of officers to search licensed premises

1959Section 148 of 195Federal Republic of Nigeria

(1)
Any officer who is authorised in writing by the Board to exercise the powers conferred by this subsection may, for the purpose of enforcing the customs and excise laws, at any time, on production if so required of his authority and if need be by force, enter and search any premises in respect of which he reasonably believes that a licence under the Liquor (Licensing) Act, is in force and any room or place adjacent to and communicating
with the premises.
[1959 No. 39.]
(2)
Any person who obstructs an officer acting in pursuance of subsection (1) of this section shall be liable to imprisonment for a term not exceeding two years or to a fine not exceeding one thousand naira or to both; and where a person who has committed an offence under this subsection is the manager or servant of the holder of such a licence in respect of the premises in question, the holder also shall be deemed to have committed the like offence and shall be liable to be proceeded against and punished accordingly.
(3)
The provisions of sections 22, 43 and 48 of the said Act (which provide for the endorsement on licences of convictions under that Act and for the refusal and forfeiture of licences) shall apply in relation to a conviction under this section as they apply in relation to a conviction under that Act.

Cite this section

Section 148, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).

https://repo.podus.ai/laws/customs-and-excise-management-act/section/148/