Section 72: Persons entering or leaving Nigeria to answer questions as to baggage, etc

(1)
Any person who has entered or is about to leave Nigeria shall declare and produce to the proper officer at such places and in such manner as the Board may direct, all goods imported or to be exported by him, shall answer all questions put to him by the proper officer with respect to such goods, and shall not remove such goods from the place of examination without the permission of the proper officer.
[1960 No. 50.]
(2)
Any such article, which is chargeable with any duty and is found concealed or is not declared, and any article which is being brought into or taken out of Nigeria contrary to any prohibition in force with respect thereto, shall be forfeited.
(3)
Any person who contravenes or fails to comply with the provisions of subsection (1) of this section shall be liable to a fine of six times the value of the baggage or article in respect of which the offence is committed or four hundred naira, whichever is the greater.