Section 1: Forfeiture of goods

(1) If any goods to which this Act relates-
(a) are or shall be imported into Nigeria in contravention of any regulations or orders made under the Customs and Excise Management Act; or
[Cap. C45.]
(b) had been seized or detained before the commencement of this Act by the Board,
such goods shall be forfeited, or as the case may be, be deemed to be forfeited.
(2)
Where the goods, having been so imported into Nigeria, are reshipped from Nigeria, they shall be treated as having been forfeited for the purpose of this Act.
(3) This Act relates to goods (excluding ships and aircraft) the importation of which is prohibited or restricted under the regulations or orders made from time to time under the Customs and Excise Management Act, and the references to "goods" include in appropriate cases, references to "things"
[Cap. C45.]