Section 180: Conduct of proceedings by customs officers

(1)
Subject to the provisions of section 174 of the Constitution of the Federal Republic of Nigeria 1999 (which relates to the power of the Attorney-General of the Federation to institute, continue or discontinue criminal proceedings against any person in any court of law), any officer of the Nigerian Customs Service may, with the consent of the Comptroller-General of that service, conduct criminal or other proceedings in respect of matters relating to customs and excise under the customs and excise laws.
[Cap. C23.]
(2)
As regards the conduct of proceedings under this Act (whether civil or criminal) in the Federal High Court, any reference to an officer shall be a reference to such officer who is a legal practitioner.