Section 176: Institute of proceedings

(1)
Where by or under any provision of the customs and excise laws a fine or imprisonment is prescribed for any offence, such fine or imprisonment shall be enforceable by the ordinary procedure applicable in respect of criminal matters in the place in Nigeria where the proceedings are brought.
(2)
A court shall not, except with the consent of the person charged, proceed to hear any charge in respect of an offence under any provision of the customs and excise laws unless the continuation of such proceedings is sanctioned by the Board.
(3)
No proceedings shall be instituted except within seven years of the date of the commission of the offence.
(4)
Nothing in subsection (2) of this section, shall prevent the institution of proceedings for an offence under the customs and excise laws by or in the name of the Attorney-General of the Federation in accordance with the provisions of the Constitution of the Federal Republic of Nigeria 1999 in any case in which he thinks it proper that proceedings should be so instituted, or the continuation of proceedings so instituted.
[L.N. 139 of 1965.]