Section 174: Penalty in lieu of forfeiture of larger ships or of aircraft, where responsible officer implicated in offence

(1)
Where any ship of two hundred and fifty or more tons register or any aircraft would but for section 173 of this Act be liable to forfeiture for or in connection with any offence under the customs and excise laws and, in the opinion of the Board, a responsible officer of the ship or aircraft is implicated either by his own act or by neglect in that offence, the Board may fine that ship or aircraft such sum not exceeding one hundred naira, as it sees fit.
(2)
Where any ship or aircraft is liable to a fine under subsection (1) of this section but the Board considers that fine an inadequate penalty for the offence, it may take proceedings in accordance with the Third Schedule to this Act, in like manner as it might, but for section 173 of this Act, have taken proceedings for the condemnation of the ship or aircraft if notice of claim had been given in respect thereof, for the condemnation of the ship or aircraft in such sum not exceeding one thousand naira as the court may see fit.
(3)
Where any fine is to be imposed or any proceedings are to be taken under this section, the Board may require such sum as it sees fit, not exceeding one hundred naira or as the case may be, one thousand naira, to be deposited with the Board to await its final decision or, as the case may be, the decision of the court, and may detain the ship or aircraft until that sum has been so deposited.
(4)
No claim shall lie against the Board for damages in respect of the payment of any deposit or the detention of any ship under this section.
(5) For the purposes of this section -
(a)
the expression "responsible officer" includes -
[1968 No. 46.]
(i) in the case of a ship not carrying a passenger certificate, the master, a mate, the chief steward and an engineer;
(ii) in the case of a ship carrying a passenger certificate, the master, the purser, the chief steward and the chief engineer;
(iii) in the case of an aircraft, the commander, a pilot, a navigator, the chief steward and the chief engineer,
(b)
without prejudice to any other grounds upon which a responsible officer may be held to be implicated by neglect, he may be so held if goods not owned to by any member of the crew are discovered in a place under that officer's supervision in which they could not reasonably have been put if he had exercised proper care at the time of the loading of the ship or subsequently.