Section 178: Place of offence

(1)
Every offence committed under the customs and excise laws may be inquired into or tried -
[1966 No. 43.]
(a)
in any court having jurisdiction in the place where the person charged with the offence resides or is found; or
(b)
in any court having jurisdiction in that part of Nigeria where the offence was committed,
and every such court shall be deemed to have jurisdiction to try the offence accordingly.
(2)
Where an offence under the customs and excise laws is committed at some place on the water or in the air outside the area covered by the jurisdiction of any court in Nigeria, the offence shall, for the purpose of conferring jurisdiction, be deemed to have been committed at any place in Nigeria where the offender is found or to which he is first brought after the commission of the offence.
(3)
The jurisdiction conferred under subsection (2) of this section shall be in addition to and not in derogation of any jurisdiction or power conferred under any other enactment.