Section 246: Provision as to forfeiture

Where -
a except as provided by or under this Act, any goods chargeable with a duty, excise tax, other tax or fee on exportation are exported without payment of the duty, excise tax, other tax or fee,
b any goods are exported or loaded for exportation as stores or are brought to any place in Nigeria for the purpose of being exported or loaded as stores and the exportation of the goods is or would be contrary to any prohibition,
c except as provided by or under this Act, goods are loaded into any ship or aircraft for exportation or as stores, or are removed from any customs station for exportation, before declaration outwards of the goods has been signed by the appropriate officer,
d any goods, being goods chargeable with any duties, other Customs duties or fees on exportation or goods the exportation of which is prohibited, are found after having been loaded for exportation to have been concealed in any manner on board any ship or aircraft or in any vehicle,
e any goods are exported or brought to any place in Nigeria for exportation concealed in a container holding goods of a different description,
f any goods are exported or brought to any place in Nigeria for exportation concealed or packed in any manner appearing to be intended to deceive an officer, or
g any goods declared outwards are found, whether before or after loading, not to correspond with the entry made in respect of the goods,

the goods concerned shall be forfeited.