CUSTOMS AND EXCISE (SPECIAL PENAL AND OTHER PROVISIONS) ACT

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CUSTOMS AND EXCISE (SPECIAL PENAL AND OTHER PROVISIONS) ACT

CHAPTER C47 LAWS OF THE FEDERATION OF NIGERIA, L.F.N. 2004

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ARRANGEMENT OF SECTIONS

1.     Forfeited goods to be destroyed.

2.     Disposal of unclaimed goods in Government warehouse.

3.     Possession of smuggled goods to be an offence.

4.     Interpretation.

5.     Short title. 

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CUSTOMS AND EXCISE (SPECIAL PENAL AND OTHER PROVISIONS) ACT

An Act to make special provisions with respect to the disposal of goods forfeited under customs and excise laws.

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COMMENCEMENT                                                            [5th May, 1977]

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1.     Forfeited goods to be destroyed

(1)    Goods forfeited for smuggling under the Customs and Excise Management Act shall no longer be sold to the public, whether by auction or otherwise howsoever, but shall be disposed of in the manner provided in this section.

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