Section 1: Forfeited goods to be destroyed

(1) Goods forfeited for smuggling under the Customs and Excise Management Act shall no longer be sold to the public, whether by auction or otherwise howsoever, but shall be disposed of in the manner provided in this section.
[Cap. C45.]
(2) The goods shall, as soon as may be convenient after seizure thereof, be destroyed by an appropriate officer and such destruction shall be effected in such place or places as may be approved by the Minister and in the presence of the following persons-
(a)
an officer of the Nigerian Army not below the rank of captain or an officer in the Nigerian Navy or Air Force not below the corresponding rank;
(b) an officer of the Nigeria Police Force not below the rank of superintendent;
(c) one senior customs officer; and
(d) one other person appointed by the Minister.