Section 117, The Customs Regu- Citation

(I) All goods imported into or exported from Sierra Leone by an inland route (not being goods dealt with under Part XI) and whether imported or exported by land or by or across any inland waterway shall be taken by the most direct route by way of and through either (a) one of the preventive service stations established on the frontier or (b) such other place as the Comptroller may from time to time direct and shall there be produced between the hours of six o'clock in the forenoon and si.-x: o'clock in the afternoon to the proper officer for examination. The importer or exporter of such goods as the case may be shall furnish the proper. officer with such documentary evidence of the origin, value, quantity or measure of such goods as rnay be in his possession and shall orally declare to such proper officer all the particulars touching such goods as rnay be required by such proper officer. .· . Customs Regulations [Cap. 271 2087 (2) Goods imported into or exported from Sierra Leone Report and as aforesaid and the ship if any, carrying the same shall not ~~~r~~~ be subject to report and entry and all such goods shall be dealt with as if they were passengers' baggage and in accordance with Part XV so far as the provisions thereof are or can be made applicable: · Provided that if the proper officer so requires the importer or exporter shall make entry of such goods as provided in Part VI or Part VIII respectively and together with the master of any ship in which the goods are conveyed shall comply with all directions given by the proper officer. pART XIV.-EMBARKATION AND DISEMBARKATION OF pAS- SENGERS AND OTHER PERSONS