NIGERIA CUSTOMS SERVICE ACT, 2023
Section 177: Offences
1 An unauthorised person shall not carry on any of the activities listed under section 181 of this Act.
2 An unauthorised person who contravenes the provision of section 181 of this Act commits an offence and is liable on conviction to a fine of N2,000,000 or imprisonment for a term of one year.
3 Where there is insufficient evidence to convict a person for an offence under section 181 of this Act, and it is proved that the offence was committed on a part of premises belonging to or occupied by that person in such circumstances that it could not have been committed without that person's knowledge, that person is liable on conviction to a fine of N1,000,000 or imprisonment for a term of 6 months.
4 All spirits, stills, vessels, utensils, wort, wash, and other material for manufacturing, distilling or preparing spirits found in the possession of any person found to have committed an offence under section 181 of this Act, or found on any premises on which such an offence has been committed, are subject to forfeiture.
5 Notwithstanding any other provision contained in this Act relating to seized goods, an officer who seized any such goods under subsection (4) may at his discretion spill, break or destroy the seized goods.
Cite this section
Section 177, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/177/