Section 97: Provisions as to deposit in a Government warehouse

(1)
The provisions of this section shall have effect in relation to any goods which are deposited in a Government warehouse under or by virtue of any provision of this Act.
(2)
Such rent shall be payable while the goods are deposited as may be fixed by the Board by notice in the Federal Gazette.
(3)
If the goods are of a combustible or inflammable nature or otherwise of such a character as to require special care or treatment -
(a)
they shall, in addition to any other charges payable thereon, be chargeable with such expenses for securing, watching and guarding them as the Board sees fit; or
(b)
if the proprietor of the goods has not cleared them within a period of fourteen days from the date of deposit, they may be sold by the Board.
(4)
Except as permitted by or under this Act, the goods shall not be removed from the Government warehouse until any duty chargeable thereon and any charges in respect -
(a) of their removal to the Government warehouse; and
(b)
rent and expenses required to be paid under subsections (2) and (3) of this section,
have been paid and, in the case of goods requiring entry and not yet entered, until they have been entered.
(5)
The officer having the custody of the goods may refuse to allow them to be removed until it is shown to his satisfaction that all duties, expenses, rent, freight and other charges due in respect of the goods have been paid.
(6)
If the goods are under or by virtue of any provisions of this Act sold, the proceeds of sale shall be applied in discharge of -
(a)
firstly, any duty chargeable on the goods;
(b) secondly, the expenses of sale;
(c)
thirdly, any such charges as are mentioned in subsection (4) of this section;
(d) fourthly, any port or airport charges; and
(e)
fifthly, the freight and any other charges,
and if the person who was immediately before the sale the proprietor of the goods makes application therefore within one year from the date of the sale, the remainder, if any, shall be paid over to him.
(7)
When the goods are under or by virtue of any provision of this Act authorised to be sold but cannot be sold for a sum sufficient to make the payments mentioned in paragraphs (a), (b) and (c) of subsection (6) of this section, they may be destroyed, or otherwise disposed of as the Board may direct.
(8)
If any goods are not cleared from the Government warehouse within a period of fourteen days after being entered, or after being sold under or by virtue of any provision of this Act, they may be disposed of in such manner as the Board may direct.