126. No drawback allowed upon the exportation of any goods No drawback shall be paid unless claimed within one year from the date of the allowed unless shipment of such goods. claimed within one year. relanded. 127. If any goods which have been cleared to be exported for Goods to be any drawback shall not be duly exported or shall be unshipped or forfeited if relanded in any port or place within the limits of the jurisdiction (such goods not having been duly relanded or discharged as shortshipped under the care of the proper officers), the same shall be forfeited, together with any ship, boat or craft, which shall have been used in so unshipping, relanding, landing, or carrying such goods from the ship in which the same were shipped for exportation; and the master of such ship, and any person by whom or by Penalty on whose orders or means such goods shall have been so unshipped, master of ship relanded, landed, or carried, or who shall aid, assist, or be concerned therein, shall forfeit a sum equal to treble the value of such goods, or a penalty of one hundred pounds at the election of the Collector of Customs. or other As to Clearance of Ships Outwards. Clearance of ship out. delivered. 128. The master of every ship shall, before clearance outwards Copy of ship's of such ship from any port within the limits of the jurisdiction, report with deliver to the proper officer of the Customs a copy of the ship's account of goods report inwards certified by the Collector or other proper officer of go to be the Customs indorsed in the manner directed by the fifty-fourth section of this Ordinance with the particulars of such part of the inward cargo as shall have been landed within the jurisdiction, and if such copy be found to correspond with the goods remaining on board, or if the Collector of Customs be satisfied as to the disposal of the inward cargo, the proper officer of the Customs shall sign and attach the same to the certificate of clearance outwards of such ship as hereinafter provided for. ance master to make report. 129. Before any ship shall be cleared outwards from any port Before clearor place within the limits of the jurisdiction with any goods shipped or intended to be shipped on board the same, the master or the owner, consignee or charterer thereof, shall make due report in the Form G. in the First Schedule hereto, or to the same effect, and containing the several particulars therein required, and shall make and subscribe the declaration at the foot thereof, in the presence of the Collector or other proper officer of the Customs, and shall answer such questions as shall be demanded of him concerning the ship, the cargo, and the intended voyage by such officer. 130. Upon the production of such report outwards, the Collector Certificate of or other proper officer of the Customs shall compare the export clearance. entries with such report, and shall, if such entries agree with such report, give to the master a certificate of the clearance of such ship for her intended voyage in the Form H. in the First Schedule hereto, Penalty for false report outwards. Proviso. Goods on board to correspond with report. Goods shipped contrary to regulations forfeited. Clearance of ships in ballast. or to the same effect, containing a full and accurate account or list of all goods reported for exportation in such ship. And such certificate of clearance, with copy of report inwards of such goods as may have been reported for exportation (if any) properly attached thereto with tape, and the official seal of such officer, shall be the clearance and authority for the departure of such ship; and if such ship shall depart from the port of clearance without such clearance, the master thereof shall forfeit the sum of one hundred pounds, or if the master, owner, consignee, or charterer shall deliver a false report outwards, or shall not truly answer the questions demanded of him, such master, owner, consignee, or charterer shall forfeit the sum of one hundred pounds. (10 of 1876, s. 130.) Provided that before giving the master of a ship a certificate of clearance outwards with cargo, it shall not be necessary to compare the export entries of goods for which no bond is required with the report outwards of such ship, nor shall such certificate be refused on the ground that the export entries of goods for which no bond is required do not agree with such report. (3 of 1890, s. 3.) 131. If any goods liable to duty on importation, or taken from the warehouse to be exported, or entitled to drawback on exportation, which are enumerated in the report outwards of any ship, shall not be duly shipped before the departure of such ship, or shall not be duly certified by the proper officer as short-shipped, such goods shall be forfeited; or if any such goods shall be taken on board such ship not being enumerated in such report outwards, the master of such ship shall forfeit the sum of five pounds in respect of every package of such goods; and if such goods duly shipped on board such ship shall be landed at any other place than that for which they shall have been cleared, unless otherwise accounted for to the satisfaction of the Collector of Customs, the master of such ship shall forfeit a sum equal to treble the value of the goods so landed. 132. If any goods shall be shipped, put off or water-borne to be shipped, without being duly cleared, or otherwise contrary to the provisions of this Ordinance, the same shall be liable to forfeiture. 133. Before any ship shall be cleared in ballast from any port or place within the jurisdiction for any parts beyond the seas, not having any goods on board, nor any goods reported inwards for exportation in such ship, the master or the owner, consignee, or charterer thereof, shall deliver a copy of the ship's report inwards indorsed as aforesaid, and shall make due report in the same manner and form, and containing the same particulars, as far as the same shall be applicable, as are hereinbefore required on the clearance outwards of ships with goods on board, and upon the production of such report outwards the Collector or other proper officer of Customs shall give to the master a certificate of the clearance of such ship in ballast for her intended voyage in the Form J. in the First Schedule hereto, or to the same effect. And such certificate of clearance in ballast shall be the clearance and authority for the departure of such ship; and the master, owner, consignee, or charterer of such ship shall answer to the Collector or other proper officer of the Customs such questions touching her departure and destination as shall be demanded of him; and if such ship Penalty for shall depart without being so cleared, the master thereof shall false report forfeit the sum of one hundred pounds, or if the master or the owner, consignee, or charterer thereof shall deliver a false report outwards, or shall not truly answer the questions demanded of him, such master, owner, consignee, or charterer shall forfeit and pay the sum of one hundred pounds. outwards. 134. Ships having only passengers with their baggage on board Passenger shall be deemed to be in ballast. ships. Boarding of ships. clearance. As to the Boarding of Ships after Clearance Outwards. 135. Any officers of the Customs may go on board any ship Officers may after clearance outwards, within the limits of any port or within board any three miles of the coast of any place within the jurisdiction, and ship after may demand the ship's clearance; and if there be any goods on board not contained in such clearance, such goods shall be forfeited; and if any goods contained in such clearance be not on board, the Penalty if master shall forfeit the sum of twenty pounds for every package or cargo be not parcel of goods contained in such clearance and not on board. any on board. or lock, or removing 136. If any officer of the Customs shall place any lock, mark, or Penalty for seal upon any goods liable to duty and used as stores on board breaking seal ship departing from any port or place within the jurisdiction, and such lock, mark, or seal be wilfully opened, altered, or broken, or stores. if any such stores be secretly conveyed away, either while such ship remains at her first port of departure or at any other port or place within the limits of the jurisdiction, or on her passage from one such port or place to another before the final departure of such ship on her foreign voyage, the master shall forfeit the sum of twenty pounds. 137. If any ship departing from any port or place within the Penalty for limits of the jurisdiction shall not bring to at such stations as shall not bringing be appointed by the Governor in Council for the landing of officers to at stations. from such ships, or for further examination previous to such departure, the master of such ship shall forfeit the sum of fifty pounds. departure 138. The time at which any goods shall be shipped on board Time of exany export ship shall be deemed to be the time of exportation of portation and such goods, and the time of the last clearance of any ship shall be defined. deemed to be the time of departure of such ship. 139. The following goods may by proclamation or order the Governor in Council be prohibited either to be exported of Goods proor hibited by proclamation. General prohibition. The Governor may permit the exportation of certain articles pro hibited to be exported. Form of permission. Exportation under permission. Owner or exporter to give security. Special prohibition of arms, &c. to export of particular places. carried coastwise: arms, ammunition, and gunpowder, military and naval stores, and any articles which the Governor in Council shall judge capable of being converted into or made useful in increasing the quantity of military or naval stores, provisions, or any sort of victual which may be used as food by man, and if any goods so prohibited shall be exported beyond the limits of the jurisdiction or carried coastwise, or be water-borne to be so exported or carried, they shall be forfeited. Provided that it shall be lawful for the Governor during the time that any Proclamation or Order of the Governor in Council under this section is in force to permit the exportation or carrying coastwise of any goods the exportation or carrying coastwise of which is prohibited by such Proclamation or Order, and from time to time to revoke, alter, or suspend any such permission as he may think fit, subject to the following conditions: (1.) The permission shall be granted by License to such persons in such form and subject to such conditions and limitations as to the Governor may seem fit and may apply throughout the jurisdiction or to any particular place or places. (2.) The person authorised by such License may export or carry coastwise the goods thereby authorised to be exported or carried coastwise, subject and according to the conditions, terms and limitations of such License and the provisions of this Ordinance, and not otherwise. (3.) The owner or exporter of such goods or the agent of such owner or exporter shall before the entry outward thereof give security by bond with one or more sufficient sureties in such sum as the Governor may direct for the same being landed at the place for which they shall be cleared or otherwise accounted for to the satisfaction of the Collector of Customs or otherwise. (10 of 1876, s. 139; and 14 of 1877, ss. 1, 2 and 3.) 139a. It shall be lawful for the Governor by proclamation to prohibit the exportation of all or any of the following articles, namely: arms, ammunition, military and naval stores, and any article which the Governor shall judge capable of being converted into or made useful in increasing the quantity of arms, ammunition or military or naval stores, to any country or place therein named, whenever the Governor shall judge such prohibition to be expedient in order to prevent such arms, ammunition, military or naval stores, being used against Her Majesty's subjects or forces or against any forces engaged or which may be engaged in military or naval operations in co-operation with Her Majesty's forces; and if any goods so prohibited shall be exported or brought to any quay or other place to be shipped for exportation from the Colony of Lagos or carried coastwise, or be water-borne to be so exported or carried, they shall be forfeited, and the exporter, or his agent or the shipper, of any such goods shall be liable to the penalty of one hundred pounds. (16 of 1900, s. 3.) IV. COASTING TRADE. As to the Coasting Trade. 140. All trade by sea from any place within the limits of the Coasting jurisdiction to any other place within the said limits shall be trade defined. deemed to be a coasting trade, and all ships while employed therein shall be deemed to be coasting ships, and no place within the limits of the jurisdiction, however situated with regard to any other place within the same, shall be deemed in law with reference to each other to be parts beyond the seas; and if any doubt shall at any time arise as to what, or to or from what, parts of the coast within the limits of the jurisdiction shall be deemed a passage by sea, the Governor in Council may determine and direct in what cases the trade by water from one port or place to another port or place within the said limits shall or shall not be deemed a trade by sea within the meaning of this or any Ordinance relating to the Customs. 141. If any goods shall be taken into or put out of any ship Restrictions employed as a coasting ship whilst hovering within the Colonial during coastwaters, or not being at any port or subport, or if the master of any ing voyage. coasting ship which shall have touched at any place other than the port for which she was cleared, shall not declare the same in writing under his hand to the Collector or other proper officer of the Customs at the port within the jurisdiction where such ship shall next afterwards arrive, the master of such ship shall forfeit the sum of one hundred pounds. 142. If any goods shall be unshipped from any ship arriving Times and coastwise, or be shipped or water-borne to be shipped to be carried places for coastwise on Sundays or holidays, or unless in the presence of, or shipping. landing and with the authority of the proper officer of the Customs, or unless at such times and places as shall be appointed or approved by him for that purpose, the same shall be forfeited, and the master of the ship shall forfeit the sum of fifty pounds. account of goods to be 143. If there be on board any ship any goods being part of the Copy of ship's inward cargo of such ship, the master shall, before clearance coast- report and wise of such ship from any port within the jurisdiction, exhibit to the proper officer of the Customs a copy of the ship's report inward exhibited. of such goods, certified by the Collector or other proper officer of the Customs, and endorsed with an account of the cargo discharged in the manner directed by the fifty-fourth section of this Ordin ance. before 144. Before any such coasting ship shall depart from any port, Account to be an account, with a duplicate thereof, in the Form K. in the First delivered Schedule hereto, or to the same effect, and signed by the master, departing. shall be delivered to the Collector or other proper officer of the Customs; and the Collector or other proper officer of the Customs |