Section 53: Short loading of goods

(1)
Where any goods which have been entered outwards have not been duly loaded before the clearance of the ship or aircraft for which they were entered or, as the case may be, have not been duly exported by land, the person who entered the goods shall, within 24 hours after the clearance of the ship or aircraft or, in the case of goods entered for exportation by land, after the date of the entry, or within such further period as the Board may allow -
(a) give notice to the proper officer of the failure to load or export such goods; and
(b)
in the case of any goods to which section 51 of this Act applies, re-warehouse such goods or again enter them for exportation or for use as stores.
(2)
If the person who entered the goods fails to comply with any of the provisions of this section he shall be liable to a fine of one hundred naira, and if the goods in respect of which the offence was committed are goods to which section 51 of this Act applies they shall be forfeited.