Section 165: Punishment where offenders armed or disguised

Any person -(a)
who, while concerned in the commission of any offence against the customs and excise laws, is armed with any offensive weapon; and
(b)
so armed found in Nigeria in possession of any goods liable to forfeiture under the customs laws,
shall be liable to imprisonment for ten years.
(2)
If an offender under subsection (1) of this section is armed with any firearms and with such firearms causes injury to an officer he shall be sentenced to death.
(3)
Any person who, while concerned in the commission of any offence against the customs and excise laws, is disguised in any way, and any person so disguised found in possession of any goods liable to forfeiture under the customs laws, shall be liable to imprisonment for three years.