Section 61: Exemption from excise duty of exported spirits

(1)
The Minister may by regulations provide for the exportation and loading as stores of spirits without the payment of any excise duty chargeable on spirits apart from this section.
[1952 No. 38.]
(2)
Regulations under this section may make different provision for different circumstances and may contain such incidental and supplemental provisions as the Minister considers expedient for the purposes of the regulations, including in particular provision for the imposition of fines in respect of offences against the regulations (not exceeding a fine of four hundred naira for each offence) and provision for forfeitures in connection with such offences.