Section 194: Establishment of the Customs and Excise Preventive Service

(1)
The President may make regulations for the establishment of a Customs and Excise Preventive Service and the terms and conditions of service therein.
(2)
Members of the Preventive Service established in accordance with regulations made under subsection (1) of this section may, by an order in writing of the Board and under arrangements to be agreed between the Board and the Inspector-General of Police be seconded for training to the Nigeria Police Force.
(3)
During the period of any such secondment for training, a member of the Preventive Service shall for the purposes of discipline, rank and training in accordance with the Police Act and the Police Regulations, be deemed to hold the rank of a recruit in the Nigeria Police Force, or such other rank as may be agreed with the Inspector-General of Police and specified in the order of the Board, and, subject to any necessary delegation by the Federal Civil Service Commission, shall be liable to be dealt with by a superior officer accordingly, save that any punishment of dismissal which may be imposed under such Act or regulations shall be subject to the approval of the Board and not of the Inspector-General of Police or a Commissioner.
[Cap. P19.]
(4)
During the period of any such secondment for training, a member of the Preventive Service shall be entitled to the same exemptions in respect of any enactment relating to arms and ammunition as is applicable in respect of a recruit in the Nigeria Police Force (or in respect of such other rank as may be specified as aforesaid).