A Laws.Africa project
20 June 1966

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

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


    CUSTOMS AND EXCISE MANAGEMENT ACT (AMENDMENT)
           a          DECREE 1966     .




                                                                              ok
                              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
goodslea
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
                                                 the
                                                                  with sub-
                 removal from the premises‘of.       r bef ore or afte r their
                                            manufa
                 with the entry made thereof thos cture, not to correspond
                                                 e goods shall be liable to
                 forfeiture.
                      (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
                                                                                x

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