Section 35: Power to detain ships, etc.

(1)
Where at the expiration of a period of 21 clear days from the date of making report under section 26 of this Act of any ship, aircraft or vehicle or, where no such report was made, the date when it should properly have been made, or such longer period as the Board may allow, any goods are still on board the ship, aircraft or vehicle, the Board may authorise the detention of that ship, aircraft or vehicle until -
(a)
any expenses properly incurred in watching and guarding the goods beyond the said period; and
(b)
where the goods are removed by virtue of any provisions of this Act from the ship, aircraft or vehicle to a Government warehouse, the expenses of that removal,
have been repaid to the Board.
(2)
Where, in the case of any derelict or other ship or aircraft coming, driven or brought into Nigeria under legal process, by stress of weather or for safety, or in the case of any vehicle which suffers any mishap, it is necessary to station any officer in charge thereof, whether on board or otherwise, for the protection of the revenue, the proper officer may detain that ship, aircraft or vehicle until any expenses thereby incurred have been repaid to the Board.