A Laws.Africa project
20 June 1966

Nigeria Government Gazette supplement dated 1966-06-20 number 62 part A

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                                                                                                       A 185
       upp. ement
             m to Offici al G.Gazette
                      cial        tte Extraordinary
                                                 Y No. 62 ’ Vol. 53,  20th June
                                                                  ; * Focesan e: A

           a          DECREE 1966     .

                              ARRANGEMENT OF SECTIONS

' Section              ,                            4. Failure to pay duty on demand.
    1. Entry of goods leaving premises.
    2. Amendment ofsection 119 (1) of               5. Jurisdiction over offences.
         principal Act,                       _     6. Amendmentof section 166 (2) of
    3. Removal of goods from entered
            Premises without payment of                  principal Act, ‘
            excise duty,                            7. Citation,

                                     Decree No. 43

                                 .                                  [15th Fune 1 966].       Com nence-
    ; THE NATIONAL MILITARY GO                                                               ment.

 follows :—
                               VERNMENT hereby decrees‘as
                                      .       ° _
    1, The Customs and Excise Managemen
Decree called “the principal Act”’           t Act 1958 (hereafter in this                   Addition of
                                   ) is hereby amended by the inse
immediately after sect     ion 113of the following new section—      rtion                   new section
                                          :                                                  113a to
“Entry of            ~ 113a.—(1) No goods subject to exci                                    principal
prem ises ving
            ,     have been manufactu
                                   : red :
                                                          se duty and which                  Act
                                                  by virtue of any provision of the

                  Board maydirect.
                     (2) Where any   goods entere n accordance
                 section (1) above are found, whed‘i
                                                                  with sub-
                 removal from the premises‘of.       r bef ore or afte r their
                 with the entry made thereof thos cture, not to correspond
                                                 e goods shall be liable to
                      (3) If any person removes or cau   ses the removal of any
                 manufactured goods without
                                                any entry made in accordanc
                 with subsection (1) above, he’                                 e
                                                 shall be liable to a fine ofsi
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