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SCHEDULE R.

INFORMATION. (Section 233.)

In the Supreme Court of Southern Nigeria.

(In the District Court of

"

A. B. of an officer of Customs under the direction of the Chief Customs Officer informs the Court:

.)

COUNT 1.

That C. D. did make and subscribe a false declaration or document purporting to (state nature of document generally), the same being false and untrue, contrary to Section 186 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of one hundred pounds.

COUNT 2.

That C. D. did untruly answer a certain question put to him. by an officer of Customs, contrary to Section 186 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of one hundred pounds.

COUNT 3.

That C. D. did counterfeit or falsify (or wilfully use when counterfeited or falsified, as the case may be) a certain document purporting to be (state the nature of the document generally), contrary to Section 186 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of one hundred pounds.

COUNT 4.

That C. D. did fraudulently alter (or counterfeit, as the case may be) the seals, signature, initials, or mark of or used by an officer of Customs, contrary to Section 186 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of one hundred pounds.

COUNT 5.

That a certain ship or boat called the whereof C. D. was owner (or master, as the case may be), was unlawfully used in importing, exporting, landing and removing or carrying of certain uncustomed or prohibited goods, to wit (here mention generally the goods), contrary to Section 191 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of 1.

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COUNT 6.

That C. D. obstructed persons employed for the prevention of smuggling, or was concerned in the rescue or attempt at rescue of seized goods, or in the obstruction or attempt at destruction of seized goods, contrary to Section 196 of the Customs Ordinance, whereby the said C. D. has become liable to be imprisoned as is therein directed.

COUNT 7.

That C. D. obstructed a person duly employed for the prevention of smuggling, contrary to Section 207 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of one hundred pounds.

COUNT 8.

That C. D. denied the possession of certain foreign goods, to wit (mention generally the goods), which were afterwards found to be (or to have been) in his possession, contrary to Section 207 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of 7., being treble the value of the said goods.

COUNT 9.

C. D. was concerned in importing (or exporting) certain prohibited and restricted goods, to wit (here mention generally the goods) contrary to Section 210 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of 7., being treble the value of the said goods (or the penalty of one hundred pounds, as the case may be).

COUNT 10.

That C. D. was concerned in unshipping (or shipping) or otherwise dealing with prohibited, restricted or uncustomed goods, to wit (here mention generally the goods), contrary to Section 210 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of 7., being treble the value of the said goods (or the penalty of one hundred pounds, as the case may be).

COUNT 11.

That C. D. was concerned in the illegal removal of certain goods, to wit (here mention the goods generally), from a warehouse, or otherwise illegally dealing with the same after they had been so removed, contrary to Section 210 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of l., being treble the value of the said goods (or the penalty of one hundred pounds, as the case may be).

COUNT 12.

That C. D. was knowingly concerned in evading duties of Customs upon or in dealing with certain goods to wit (here state the goods generally), with intent to defraud His Majesty of the duties of Customs in respect thereof, contrary to Section 210 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of 7., being treble the value of the said goods (or the penalty of one hundred pounds, as the case may be).

COUNT 13.

That C. D. was concerned in the removal of certain goods, to wit (here mention generally the goods), or otherwise dealing with the same, contrary to Section 210 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of 7., being treble the value of the said goods (or the penalty of one hundred pounds, as the case may be).

COUNT 14.

That C. D. was found to have been on board a ship liable to forfeiture, contrary to Section 212 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of one hundred pounds.

COUNT 15.

That C. D. offered certain goods for sale, to wit (here mention generally the goods) contrary to Section 216 of the Customs Ordinance, whereby the said C. D. has forfeited the sum of being treble the value of the said goods.

l.,

COUNT 16.

That C. D. was concerned in the assembling of persons contrary to Section 217 of the Customs Ordinance, whereby the said C. D. has become liable to be imprisoned as is therein directed.

COUNT 17.

That certain goods, to wit (here mention generally the goods), were seized on the day of , for being dealt with contrary to Section (insert the number of the section in figures) of the Customs Ordinance, whereby the said goods have become liable to forfeiture, and that C. D. has claimed the same.

Exhibited at

this

day of

(In the District Court of

To C. D., of

2.

SUMMONS ON INFORMATION.

In the Supreme Court of Southern Nigeria.

19

.)

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An information having been exhibited by A. B., an officer of Customs, under the direction of the Chief Customs Officer, setting forth (copy the count or counts of the information) :

on the

9

"

You, the said C. D., are hereby commanded in His Majesty's name to appear in person before this Court at day of 19 to answer the said information, and on every adjournment of the Court till the case be disposed of. Issued at 19 9 (Signature of Judge, Police Magistrate, or Commissioner.)

the

day of

3.

SUMMONS ON INFORMATION FOR CONDEMNATION OF SEIZURES. In the Supreme Court of Southern Nigeria.

(In the District Court of

.)

To C. D., of

An information having been exhibited by A. B., an officer of Customs, under the direction of the Chief Customs Officer, for the condemnation of (state the goods seized), seized on the day of of

"

19 for being dealt with contrary to Section the Customs Ordinance, and claimed by you.

"

9

You are hereby commanded in His Majesty's name to appear before this Court at on the day of 19 to show cause why the said goods should not be condemned as forfeited, and every adjournment of the Court until the case is disposed of.

Issued at

this day of (Signature of Judge, Police Magistrate, or Commissioner.)

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19

4.

CONDEMNATION OF SEIZED GOODS.

In the Supreme Court of Southern Nigeria.

(In the District Court of

.)

An information having been exhibited before this Court at , for the condemnation of (state the goods), for being dealt with contrary to Section of the Customs Ordinance, whereby the same became liable to forfeiture, and which said goods having been claimed by C. D., who was summoned to show cause why the same should not be condemned, and the forfeiture thereof having been removed, the Court adjudges the same to be forfeited, and condemns the same accordingly.

the

Dated at day of 19 " (Signature of Judge, Police Magistrate, or Commissioner.)

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CHAPTER XXXIX.

CUSTOMS TARIFF.

(No. 16-1904 and P. No. 9-1904.)

1. This Ordinance may be cited as "The Customs Tariff Short title and Ordinance," and shall apply to the Colony and Protectorate. application.

2. There shall be raised, levied, collected, and paid unto His Articles Majesty, his heirs and successors for the use of the Government of dutiable. the Colony upon goods imported into any part of the Colony or Protectorate or taken out of bond for consumption in the Colony or Protectorate the several duties of Customs, as the same are respectively inserted, described, and set forth in the First Schedule to this Ordinance.

3. The goods enumerated and described in the Second Schedule Articles shall and may be imported or taken out of bond free of duty. exempt.

4. The importation and bonding of the goods enumerated and Articles described in the Third Schedule are prohibited save as thereby prohibited. excepted, and if any goods so enumerated and described shall be imported contrary to the prohibitions and restrictions contained therein, such goods shall be forfeited and shall be disposed of as the Governor may direct.

5. Upon all goods on which duty has been paid and which are re-exported to any place outside the Colony and Protectorate before being sold within the Colony or Protectorate, there shall be allowed a drawback of 95 per cent. of the duty paid thereon, subject to the rules regulating drawback claims.

Provided that all goods exported as aforesaid shall be deemed to be goods exported for drawback.

Provided also that this section shall not apply to goods re-exported to Northern Nigeria.

Drawback of 95 per cent. on duty paid goods reexported.

6. Upon all dutiable goods imported on which no duty has been On goods not paid and which are transhipped or re-exported (including goods in duty paid on transit and goods exported from bond) to any place outside the re-exportation Colony and Protectorate duty shall not be levied, but it shall be ment no duty

or tranship

levied.

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