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Schedule C to this Ordinance shall be and remain in force, and the Chief Customs Officer, Provincial Collector or other proper officer of Customs may detain the goods of any person who shall omit or refuse to pay any money due for rent on goods stored in any of the said warehouses and after one month or such further time as the Chief Customs Officer or the Provincial Collector may appoint, may sell such goods at public auction with or without the consent of the owner: Provided that the consignee or owner of such goods shall have the right to pay such rent or storage up to the day preceding the date of the sale thereof, subject to such penalties, if any, as the Governor may by any rules direct. The proceeds of every sale shall be first applied to the payment of any freight due on such goods, and any surplus after the payment of the aforesaid freight, duties and rent, shall be handed over to the owner or consignee of such goods, but if such goods be of a perishable nature the Chief Customs Officer or other proper officer of Customs may forthwith direct the sale thereof and apply the proceeds in like manner. In the event of such surplus not being claimed by such owner or consignee within three days from the date of sale it shall be paid into Treasury, and if the same is not claimed within one year from the date of sale, then the same shall be transferred to and applied as part of the Revenue of the Colony and Protectorate.
22. The warehouse keeper, or some one on his behalf, shall keeper to give give, or procure to be given, security by bond for the payment of general the full duties of importation on or for the due exportation of all security. such goods as shall at any time be warehoused in his warehouse; provided always that in the case of any warehouse of special safety, the Governor may direct that security be dispensed with, or accepted for a less amount; and no goods shall be warehoused in any such warehouse (except as aforesaid) after the commencement of this Ordinance until such security shall have been given. (10 of 1876, s. 20.)
Warehouse keeper to receive all goods on
23. The warehouse keeper shall, on the requisition of the Chief Customs Officer or the Provincial Collector, or other superior officer of Customs, receive all goods, to whomsoever belonging, which requisition of may be offered for warehousing, so far as the extent of the Chief Customs building will admit; and every warehouse shall be approved, Collector if subject to the conditions herein mentioned, and such warehouse accommoda- keeper shall be entitled to receive from the owners of any goods
deposited or secured in such warehouse the like amount for rent in respect of such goods as would have been payable in respect of the same if deposited or secured in the King's warehouse in the same district, and the Chief Customs Officer or the Provincial Collector shall, on the request of such warehouse keeper, detain the goods of such person who may omit or refuse to pay any money due for such rent. (10 of 1876, s. 21.)
The warehouse keeper shall notify the Chief Customs Officer or the Provincial Collector when rent is due on such goods for a
period not exceeding three months, and the Chief Customs Officer or the Provincial Collector shall there and then sell such goods in the same manner as if the same were goods deposited in a King's warehouse on which rent is due and payable, and the proceeds thereof shall be dealt with in a manner similar to that prescribed in section 21, after payment thereout of any rent due to such warehouse keeper.
24. Whenever any goods liable to duty are wrecked or stranded, Power to and are brought to any port or sub-port other than a warehousing permit port or sub-port, the Chief Customs Officer or the Provincial stranded Collector of the district may permit the goods so wrecked or goods to be stranded to be landed and stored in a suitable building to be by deposited in him approved; and all buildings so approved and used as temporary warehouses. warehouses, and all goods stored and secured therein, shall be subject to such rules as may be made by the Chief Customs Officer subject to the approval of the Governor; and the provisions of this Ordinance requiring security for the payment of the full duties of importation or for the due exportation of goods warehoused at a warehousing port or sub-port shall equally apply to the said wrecked or stranded goods; and any wrecked or stranded goods Wrecked or shall be subject to the provisions of this Ordinance so far as the stranded same are applicable for the landing, warehousing and shipment of goods to be subject to this goods, and also to all charges of revenue to which the warehoused Ordinance and goods are liable under the authority of any law, unless specially charges of exempted therefrom. (10 of 1876, s. 24.)
25. The Governor in Council may by order direct in what ports Power of or places goods cleared for drawback or from the warehouse shall Governor to be carried or water-borne, to be put on board any ship for direct in what ports goods exportation, or goods carried or water-borne from any importing may be carried ship to, or to be landed at any wharf, quay, or other place, shall or waterbe so carried or water-borne only by persons authorised for that purpose by permit. (10 of 1876, s. 25 (part).)
As to the Collection and Management of Duties of Customs,
borne only by authorized
26. All duties of Customs or other duties, and all other revenue Revenue to be of the Colony and Protectorate now imposed and allowed, or which under may hereafter be imposed or allowed by law, shall be under the management management of the Governor, and shall be ascertained, raised, Governor. levied, collected, paid, recovered, allowed, and applied or appropriated under the provisions of the laws for the time being in force relating thereto, and all duties and drawbacks imposed and allowed according to any specified quantity or any specified value shall be deemed to apply in the same proportion to any greater or less quantity or value unless the law by which the duties and drawbacks are imposed or allowed otherwise provides; but nothing in
this section shall prevent the Governor from levying duty on part
27.-(a) The Governor in Council may, whenever necessary, making rules. make all needful rules for the collection and protection of the revenue and the better carrying the provisions of this Ordinance into effect, and annex and appoint a penalty which may extend to 507. in respect of the breach of any such rule, and provide for the forfeiture of any goods by or in respect of which such breach may have been committed or taken place.
Until rules are made under this section the rules set forth in Schedule D hereto shall be in force.
(b) Whenever duties are charged according to the weight, tale, gauge or measure, such allowances shall be made for tare and draft upon packages as are prescribed by regulations made by the Chief Customs Officer with the approval of the Governor.
When new 28.—(a). In all cases where any duties of Customs or other duties duties of are imposed by law in lieu of any former duties, such former duties Customs are imposed in shall be and continue payable until such new duties imposed in lieu of former lieu thereof shall become chargeable; and all moneys arising from duties, such duties of Customs, or any arrears thereof, on account of any former duties to continue goods whatever imported into, or exported from any place within the Colony or Protectorate, although computed under any former duties become law, and whether secured by bond or otherwise shall be levied and appropriated in the same manner as if the same had been made payable by this Ordinance or any other law in force for the time being; and all drawbacks or allowances payable under any former law shall be paid or allowed under this Ordinance or such new law. (10 of 1876, s. 28.)
till the new
Addition or deduction of
duties in the
case of contract.
(b) Where any new Customs import duty is imposed, or where new or altered any Customs import duty is increased, and any goods in respect of which the duty is payable are delivered after the day on which the new or increased duty takes effect in pursuance of a contract made before that day, the seller of the goods may in the absence of agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid by him in respect of the goods on account of the new duty or the increase of duty, as the case may be;
(c) Where any Customs import duty is repealed or decreased, and any goods affected by the duty are delivered after the day on which the duty ceases or the decrease in the duty takes effect in pursuance of a contract made before that day, the purchaser of the goods in the absence of agreement to the contrary may, if the seller of the goods has had in respect of those goods the benefit of the repeal or the decrease of the duty, deduct from the contract. price a sum equal to the amount of duty or decrease of duty, as the case may be;
(d) Where any addition to or deduction from the contract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon, or in default of agreement determined by the Chief Customs Officer, as representing in the case of a new duty any new expenses incurred, and in the case of a repealed duty any expenses saved, may be included in the addition to, or deduction from the contract price, and may be recovered or deducted accordingly.
29. The duty to be paid on goods and commodities deposited Goods in in a warehouse or place of security under any Ordinance for the warehouse warehousing of goods is hereby declared to be the duty chargeable for home conat the date of the actual removal of those goods or commodities sumption to from the warehouse, and if before that date any sums shall have be chargeable been paid in respect of duty, the difference if any between the duties on like sums so paid and the actual duty chargeable shall be paid or repaid, sort of goods. as the case may be.
30. The Postmaster-General may detain any package, or other Power of postal matter, arriving in the Colony or Protectorate from abroad Postmasterwhich in his opinion may contain or consist of goods liable to duties General to detain postal of Customs, or goods the importation whereof has been prohibited matter. by or under this Ordinance or any law in force at the time of the importation of such package or other postal matter, giving notice of such detention forthwith to the persons to whom such postal matter is addressed in order that such postal matter may be examined by such person or his agent in the presence of any officer of Customs; and in case any dutiable goods are found, such goods shall not be delivered by the Postmaster-General until the Chief Customs Officer or the Provincial Collector, on payment of the duties, issues his warrant for their delivery, and in case any goods, the importation whereof has been prohibited as aforesaid, are found, such goods shall be dealt with as provided by or under this Ordinance or any other law relating thereto.
recognized successor, to
31. Whenever any person shall make application to any officer Agent, or his of Customs to transact any business on behalf of another such officer may require the person so applying to produce a produce written authority from the person on whose behalf such applica- authority if tion shall be made, and in default of the production of such required. authority may refuse to transact such business: Provided that nothing herein contained shall be construed to render documentary evidence necessary for establishing in any legal proceeding the character of agency in cases where by law such evidence would not otherwise be necessary. (10 of 1876, s. 30.)
As to the Payment of Money out of Revenue.
32. Every sum of money which shall become due at Lagos Money due and be payable under any warrant of the Governor or for any draw upon warrant back, shall be paid by the Treasurer out of any moneys collected of Governor to
return overpaid duties within one year.
How disputes as to rate of duty are to be settled.
Deposits to be held by the Chief Customs
Officer or the
any excess of
duty may be
on account of the duties of Customs or other revenue, and every such payment shall be allowed by the Auditor in the settling or auditing of the accounts of the Treasurer, and when any payment shall become due at any out-station, and be payable under any warrant aforesaid, the same may be paid by the Local Treasurer at any such out-station out of any of the moneys in his hands arising from the duties of Customs or other revenue. (10 of 1876, s. 31, part.)
33. As it is expedient to regulate the period within which overpayments of duty may be returned, the Treasurer is hereby authorized, at any time within one year after the overpayment of any duties, on its being proved to his satisfaction that the same were overpaid in error, to return such duties; but no such return shall be made, or any claim allowed, unless made within such period of one year. (10 of 1876, s. 31, part.)
As to Disputes between Importers and Exporters of Goods and Officers of Customs as to the Duty on such Goods.
34. If any dispute shall arise as to the proper rate of duty payable in respect of any goods imported into or exported from any place within the jurisdiction, the importer or consignee, or exporter, or his agent, shall deposit in the hands of the Chief Customs Officer or the Provincial Collector or such other officer of the Government for the port or district as may be authorized by the Governor to receive the same, the amount of duty demanded by the Chief Customs Officer or the Provincial Collector, and such deposit shall be deemed and taken to be the proper duty payable in respect of such goods, unless an action shall be brought or commenced by the importer or exporter of such goods within one month from the time of making such deposit in any Court of the Colony or Protectorate having jurisdiction to the amount involved in such dispute against such Chief Customs Officer or such Provincial Collector, for the purpose of ascertaining whether any and what amount of duty is due and payable on such goods. Upon payment of a deposit, and passing a proper entry for such goods by the importer, consignee, exporter, or agent, the proper officer of Customs shall thereupon cause the said goods to be delivered in virtue of such entry. (10 of 1876, s. 32.)
35. Where such deposit shall have been made as aforesaid, the same shall be held by the Chief Customs Officer or the Provincial Collector, and in case no action shall be brought within the time herein before limited for that purpose, such deposit shall be applied in the same manner as if the same had been originally paid and received as the duty due and payable on such goods. And in case such action shall be so brought, and it shall thereupon be determined by due course of law that the duty so demanded and deposited