Section 155: Offence in connection with coastwise carriage of goods

1 Where -
a a vessel carrying goods under the coastwise carriage of goods procedure departs from any place without sufficiently accounting for the goods and without a transire duly delivered to the Service;
b a coasting vessel deviates, without prior permission from her scheduled voyage except for some unavoidable cause, the proof of which shall lie on the master of vessel; or
c a coasting vessel deviates from her voyage or takes on board or discharges any goods at sea without prior permission and the master does not report that fact in writing at the first Customs port or other place in the Customs territory at which the ship arrives, the master of such ship commits an offence and is liable on conviction to a fine of N25,000,000 or imprisonment for term of five years or both.

2 Goods which are loaded, carried, unloaded or otherwise dealt with in contravention of the provision of this section or of any condition imposed by the Service under this section shall be forfeited.

3 Where goods are carried coastwise contrary to any prohibition or are brought to any place in the Customs territory for the purpose of being so carried, the goods shall be liable to forfeiture and any person concerned in the coastwise carriage or the intended coastwise carriage of such goods shall be liable on conviction to a fine of N25,000,000 or imprisonment for a term of five years or both.