Section 181: Offences punishable on indictment or summarily

(1)
Any offence under the customs and excise laws -
(a)
where it is punishable with imprisonment for a term of two years or more, with or without a fine, shall be punishable either on summary conviction or on conviction on indictment;
(b)
in any other case, shall be punishable on summary conviction.
(2)
Notwithstanding anything in any enactment, every magistrate in any part of Nigeria shall have jurisdiction for the summary trial of any offence under the customs and excise laws, and may impose any fine or term of imprisonment provided by the customs and excise laws for that offence.
[1966 No. 85.]
(3)
Without prejudice to the powers of any other court of competent jurisdiction, any proceedings for condemnation under the Third Schedule to this Act or for the recovery of any duty or other sum payable under the customs and excise laws may be heard and determined, without limit of amount, by a court of summary jurisdiction.