Section 163: False scales, etc.

(1)
If any person required by or under the customs and excise laws to provide scales for any purpose of those laws provides, uses, or permits to be used any scales which are false or unjust, he shall be guilty of an offence under this section.
(2)
Where any goods are, or are to be, weighed, counted, gauged or measured for the purposes of the taking of an account of the making of an examination by an officer, if any such person as is mentioned in subsection (1) of this section, or any person by whom or on whose behalf the goods are weighed, counted, gauged or measured, does anything either before, during or after the weighing, counting, gauging or measuring, whereby the officer is or might be prevented from, or hindered or deceived in, taking a just account or making a due examination, he shall be guilty of an offence under this section.
(3)
Any person committing an offence under this section shall be liable to a fine of four hundred naira and any false or unjust scales and any goods in connection with which the offence was committed shall be forfeited.
[1972 No. 10.]
(4)
In this section, the expression "scales" includes weights, measures and weighing and measuring machines or instruments.