CUSTOMS AND EXCISE MANAGEMENT ACT
Section 58: Power to require list of cargo exported
(1)
The Board may by notice in writing direct that either before or within such period after the clearance of any exporting ship as may be specified in the notice, the ship's master or agent shall deliver to the proper officer a full list of all cargo carried in such ship in such form and manner and with such documents and additional information as it may specify in the notice.
[1960 No. 50. 1972 No. 10.]
(2)
If any person fails to comply with any direction given by the Board under this section, he shall be liable to a fine of two hundred naira, and any goods in respect of which the offence was committed shall be forfeited.
Cite this section
Section 58, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).
https://repo.podus.ai/laws/customs-and-excise-management-act/section/58/