CUSTOMS AND EXCISE (SPECIAL PENAL AND OTHER PROVISIONS ACT)
Section 4: Interpretation
1977Section 4 of 5•Federal Republic of Nigeria
(1) Expressions used in this Act have the same meaning as in the Customs and Excise Management Act.
(2) This Act shall be construed as one with the Customs and Excise Management Act so however, that where there is any conflict between the provision of the Customs and Excise Management Act and those of this Act, the provisions of this Act shall prevail.
Cite this section
Section 4, CUSTOMS AND EXCISE (SPECIAL PENAL AND OTHER PROVISIONS ACT) (1977).
https://repo.podus.ai/laws/customs-and-excise-special-penal-and-other-provisions-act/section/4/