Section 251: Penalties in lieu of forfeiture of large ship, aircraft or vehicle where responsible officer is implicated in the offence

1 If any part of the cargo of a ship is thrown overboard, or staved or destroyed to prevent seizure after the ship has been properly summoned to bring to a stop by any ship employed in the enforcement of the customs and excise laws, the ships from which such cargo was thrown overboard or on which such cargo was staved or destroyed shall be forfeited and the captain or master of the ship commits an offence and is liable on conviction to a fine of N2,000,000 or imprisonment for a term of two years or both.

2 For the purposes of this section, a ship shall be deemed to have been properly summoned to bring to or stop if the ship making the summons did so by means of an international signal code or other recognised means and while flying her proper ensign.