NIGERIA CUSTOMS SERVICE ACT, 2023

Section 253: Institution of legal proceedings

2023Section 253 of 283Federal Republic of Nigeria

1 Where any ship of 250 or more tons register or any aircraft would but for the provision of section 248 of this Act be liable to forfeiture for or in connection with any offence under the customs and excise laws and, in the opinion of the Service, a responsible officer of the ship, aircraft or vehicle is implicated either by his own act or by neglect in that offence, the ship, aircraft or vehicle is liable to such sum as the Service may deem fit but not less than N5,000,000.

2 Where any ship, aircraft or vehicle is liable to a fine under subsection (1) but the Service considers that a penalty or fine is inadequate for the offence, it may take proceedings in accordance with the Schedule to this Act, in like manners as it might have taken but for section 238 of this Act proceedings for the condemnation of the ship, aircraft or vehicle if notice of claim had been given in that respect, for the condemnation of the ship, aircraft or vehicle in such sum of at least N5,000,000 or as the court may deem fit. [Schedule]

3 Where any fine is to be imposed or any proceedings are to be taken under this section, the Service may, require such sum as it deem fit, but at least N5,000,000 shall be deposited with the Service to await its final decision or, as the case may be, the decision of the court, and may detain the ship or aircraft until that sum has been so deposited.

4 No claim shall lie against the Service for damages in respect of the payment of any deposit or the detention of any ship under this section.

5 For the purposes of this section, the expression "responsible officer" includes -
a in the case of a ship not carrying a passenger certificate, the master, a mate, the chief steward and an engineer;
b in the case of a ship carrying a passenger certificate, the master, the purser, the chief steward and the chief engineer;
c in the case of an aircraft, the captain, a pilot, a navigator, the chief steward and chief engineer; and
d in the case of a vehicle, the driver.

6 Without prejudice to any other grounds upon which a responsible officer may be held to be implicated by neglect, he may be so held if goods not owned by any member of the crew are discovered in a place under that officer’s supervision in which the goods could not reasonably have been put if he had exercised proper care at the time of the loading of the ship or after.

Cite this section

Section 253, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).

https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/253/