Section 63: Forfeiture of goods improperly exported, etc.

Where -(a)
except as provided by or under this Act, any goods chargeable with a duty on exportation are exported without payment of that duty; or
(b)
any goods are exported or loaded for exportation or as stores or are brought to any place in Nigeria for the purpose of being exported or loaded as stores and the exportation of such goods is or would be contrary to any prohibition; or
(c)
except as provided by or under this Act, any goods are loaded into any ship or aircraft for exportation or as stores, or are removed from any customs station for exportation, before entry outwards thereof has been signed by the proper officer; or
(d)
any goods, being goods chargeable with any duty on exportation or goods the exportation of which is prohibited, are found after having been loaded for exportation to have been concealed in any manner on board any ship or aircraft or in any vehicle; or
(e)
any goods are exported or brought to any place in Nigeria for exportation concealed in a container holding goods of a different description; or
(f)
any goods are exported or brought to any place in Nigeria for exportation concealed or packed in any manner appearing to be intended to deceive an officer; or
(g)
any goods entered outwards are found, whether before or after loading, not to correspond with the entry made thereof, those goods shall be forfeited.