Appraisal of the Crime of Smuggling in Nigeria

The book examines the intendment and implementation of the Nigerian Customs and Excise management act (CEMA). It takes a look at the factors that promote smuggling and reveals that the major effects of smuggling includes huge revenue loss, money laundering, exposure of local industries to unfair competition with their foreign counterparts and insecurity of life and properties. it discusses the control measures adopted in combating smuggling and identifies the ways of eliminating the bottlenecks in the implementation of CEMA. It recommends a complete overhaul of CEMA, especially in the areas of exchange and storage of data, electronic system and use of information technology, prescription of tougher penalties and sanctions, prohibition of mandatory pre-shipment and post-shipment inspections, and autonomous status of the Nigeria Customs Service in order to enhance the fight against smuggling in its entire ramifications.