Section 149: Power to search vehicles and ships

(1)
Without prejudice to any other power conferred by this Act, where there are reasonable grounds to suspect that any vehicle or ship is or may be carrying any goods which are -
(a) chargeable with any duty which has not been paid or secured; or
(b) in the course of being unlawfully removed from or to any place; or
(c)
otherwise liable to forfeiture under the customs and excise laws, any officer or police officer may stop and search that vehicle or ship.
(2)
If, when so required by any such officer or police officer, the person in charge of any such vehicle or ship refuses to stop or to permit the vehicle or ship to be searched, he shall be liable to a fine of two hundred naira.
(3)
No officer or police officer shall be liable to any prosecution or action at law on account of any stoppage or search in accordance with the provisions of this section.