Section 223: Power to refuse or cancel clearance of ship or aircraft

1 For the purpose of the detention thereof under any power or duty conferred or imposed by or under this Act or any other enactment, or for the purpose of securing compliance with any provision of this Act or of any other enactment, being a provision relating to the importation or exportation of goods -
a the proper officer may at any time refuse clearance of any ship or aircraft; and
b where clearance has been granted to a ship or aircraft any officer may at any time while the ship or aircraft is within Nigeria demand that the clearance shall be returned to him.

2 Any such demand may be made either orally or in writing to the master of the ship or captain of the aircraft, and if made in writing may be served -
a by delivering it to him personally;
b by leaving it at his last known place of abode; or
c by leaving it on board the ship or aircraft with the person appearing to be in charge or command.

3 Where a demand for the return of clearance is made -
a the clearance shall forthwith become void; and
b if the demand is not complied with, the master of the ship or the captain of the aircraft is liable to a fine of N5,000,000.