Section 187: Proof of certain documents, etc

(1)
If, in any court any book or document in the official custody of the Board or any officer is required to be used as evidence as to the transactions to which it refers, copies thereof or of extracts therefrom certified by the Board or the proper officer shall be admissible for that purpose, without production of the original.
(2)
In any proceedings under the customs and excise laws, certificates and copies of official documents purporting to be certified under the hand and seal or stamp of office of any of the principal officers of customs or of customs and excise in a Commonwealth country, or of any Nigerian Consul or Vice-Consul in any foreign country, shall be sufficient evidence of the matters therein stated, unless the contrary be proved.