CUSTOMS AND EXCISE MANAGEMENT ACT

Section 173: Special provision as to forfeiture of larger ships or aircraft

1959Section 173 of 195Federal Republic of Nigeria

(1)
Notwithstanding any other provision of this Act, a ship of two hundred and fifty or more tons register or an aircraft shall not be forfeited under or by virtue of any provision of this Act, unless the offence in respect of or in connection with which the forfeiture is claimed -
[1972 No. 10.]
(a)
was substantially the object of the voyage or flight in connection with which the offence was committed; or
(b)
in the case of a ship, was committed while the ship was under chase by a ship employed in the enforcement of the customs and excise laws after failing to bring to or stop when properly summoned to do so.
(2)
For the purposes of this section, a ship shall be deemed to have been properly summoned to bring to or stop if the ship making the summons did so by means of an international signal code or other recognised means and while flying her proper ensign.
(3)
The exemption from forfeiture of any ship or aircraft under this section shall not affect any liability to forfeiture of goods carried therein.

Cite this section

Section 173, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).

https://repo.podus.ai/laws/customs-and-excise-management-act/section/173/