Section 43: Exported goods and goods delivered free of duty, etc.

(1)
Where by virtue of any provision of the customs laws, any imported goods are exempted from duty as being intended or imported for a specified use or purpose, such goods shall not be used or dealt with in any way contrary to such use or purpose, except with the permission of the Board and after payment of the full duty, or such proportion thereof as the Board may direct, on goods of a like kind not intended or imported for such use or purpose.
(2)
Where by virtue of any provision of the customs laws any imported goods chargeable with duty are allowed to be delivered on importation, or removed from warehouse, for a specified use or purpose, or subject to a condition that they will not be sold or will be re-exported or any like condition -
(a) without payment of duty; or
(b)
on payment of duty at a reduced rate,
such goods shall not be used or dealt with in any way contrary to the use, purpose or condition for or subject to which such goods were delivered or removed as aforesaid, except with the permission of the Board and after payment of the fulI duty thereon or such proportion thereof as it may direct.
(3)
Any person who knowingly uses or deals with any goods in contravention of subsection (1) or (2) of this section shall be liable to a fine of six times the value of the goods or four hundred naira whichever is the greater; and any goods used or dealt with in contravention of this section shall be forfeited.
[1972 No. 10.]
(4)
The provisions of this section shall apply whether or not any undertaking or security has been given for the observance of the specified use or purpose or the condition or for the payment of the duty payable apart therefrom, and the forfeiture of the goods under this section shall not affect the liability of any person who has given any such undertaking or security.