Section 46: Forfeiture of goods improperly imported

Where -(a)
except as provided by or under this Act, any imported goods, being goods chargeable with a duty of customs, are without payment of that duty landed or unloaded in Nigeria, or removed from their place of importation or from any approved wharf, examination station, customs station or customs area; or
(b) any goods are imported, landed or unloaded contrary to any prohibition; or
(c)
any goods, being goods chargeable with any duty or goods the importation of which is prohibited, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any ship or aircraft or in any vehicle; or
(d)
any goods are imported concealed in a container holding goods of a different description; or
(e)
any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer; or
(f)
any imported goods are found, whether before or after delivery, not to correspond with the entry made thereof,
[1972 No. 10.]
those goods shall be forfeited.