CUSTOMS AND EXCISE MANAGEMENT ACT

Section 76: Control of small craft

1959Section 76 of 195Federal Republic of Nigeria

(1)
The Minister may make general regulations in respect of ships not exceeding one hundred tons register and any such regulations may in particular make provision as to the purposes for which and the limits within which such ships may be used. Different provision may be made by such regulations for different classes or descriptions of such ships.
[L.N. 139 of 1965.]
(2)
The Board may, in respect of any such ship, grant a licence exempting that ship from all or any of the provisions made under this section. If the master of any ship in respect of which such a licence has been granted fails to produce such licence when required to do so by any officer he shall be liable to a fine of forty naira.
(3)
Any such licence may be granted for such period, for such purposes and subject to such conditions as the Board sees fit, and may be revoked at any time by the Board.
(4)
Any such ship which, except under and in accordance with the terms of a licence granted under subsection (1) of this section, is used contrary to any regulation made under this section shall be forfeited.
(5)
If, upon boarding any ship not exceeding one hundred tons register, any officer finds any goods for which the master of the ship is unable to account to the satisfaction of that officer, then, if that officer suspects that the goods are being or have been or are intended to be dealt with in any way contrary to the customs laws, he may arrest and detain the master, and take him before a magistrate and if the master fails to satisfy the magistrate that the goods had not been, were not being, and were not intended to be dealt with contrary to the customs laws, the goods shall be forfeited, and the master shall be liable to a fine of two hundred naira.

Cite this section

Section 76, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).

https://repo.podus.ai/laws/customs-and-excise-management-act/section/76/