CUSTOMS AND EXCISE MANAGEMENT ACT
Section 70: Offences in connection with carriage of goods coastwise
(1) If -
(a)
a coasting ship departs from any place without a correct account or correct accounts having been duly delivered, except as permitted by the Board or under and in compliance with any conditions imposed on the grant of a general or special transire; or
(b)
except for some unavoidable cause, whereof the proof shall lie on the master of the ship, a coasting ship deviates from her voyage; or
(c)
a coasting ship deviates from her voyage, or takes on board or discharges any goods at sea, and the master does not report that fact in writing to the proper officer at the fIrst customs port or other place in Nigeria at which the ship arrives thereafter,
the master of such ship shall be liable to a fine of two hundred naira.
(2)
Any goods which are loaded, carried unloaded or otherwise dealt with in contravention of any provision of, or of any condition imposed by the Board under, section 67 or 68 of this Act, shall be forfeited.
[1972 No. 10.]
(3)
If any goods are carried coastwise contrary to any prohibition, or are brought to any place in Nigeria for the purpose of being so carried, then those goods shall be liable to forfeiture and any person concerned in the carriage coastwise or the intended carriage coastwise of such goods shall be liable to a fine of one thousand naira.
Cite this section
Section 70, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).
https://repo.podus.ai/laws/customs-and-excise-management-act/section/70/