Section 188: Proof of certain other matters

(1)
An averment in any process in proceedings under the customs and excise laws -
(a)
that those proceedings were instituted by the order of the Board; or
(b)
that any person is or was an officer or police officer; or
(c)
that any person is or was appointed or authorised by the Board to discharge, or is engaged by the order or with the concurrence of the Board in the discharge of, any duty; or
(d)
that the Board is or is not satisfied as to any matter as to which it is required by any provision of the customs and excise laws to be satisfied; or
(e)
that any goods thrown overboard, staved or destroyed were so dealt with in order to prevent the seizure of those goods; or
(f)
that any person was engaged in, or any ship, aircraft, vehicle or other thing was employed or used in, the enforcement of the customs and excise laws; or
(g)
that the offence was committed or that any act was done in a specified place in Nigeria,
shall unless the contrary is proved be sufficient evidence of the matter in question.
(2)
Where, in any proceedings relating to customs or excise, any question arises as to the place from which any goods have been brought or as to whether or not -
(a) any duty has been paid or secured in respect of any goods; or
(b) any duty alleged to be payable is correctly assessed; or
(c)
any goods or other things whatsoever are of the description or nature alleged in the process; or
(d)
any goods have been lawfully imported or lawfully unloaded from any ship, aircraft or vehicle; or
(e)
any good, have been lawfully loaded into any ship, aircraft or vehicle or lawfully exported; or
(f)
any goods were lawfully brought to any place for the purpose of being loaded into any ship, aircraft or vehicle or exported; or
(g)
any goods are or were goods prohibited to be imported, exported or carried coastwise,
then, where those proceedings are brought by or against the Attorney-General of the Federation, the Board or an officer, or having been commenced by the police, are continued by the Board or an officer, the burden of proof shall lie upon the other party to the proceedings.