Section 40: Conduct of proceedings

(1) Subject to the provisions of section 174 of the Constitution of the Federal Republic of Nigeria 1999, (which relates to the power of the Attorney-General of the Federation to institute, continue or discontinue criminal proceedings against any person in any court of law), any officer of the Service may, with the consent of the Attorney-General of the Federation, conduct criminal proceedings in respect of offences under this Act or regulations made under this Act.
(2) In a judicial proceeding for an offence under this Act or any regulations made under this Act, the provisions of the Criminal Procedure Act or, depending on the venue, the Criminal Procedure Code, shall with such modifications as the circumstance may require apply in respect of such matter to the same extent as they apply to the trial of offences generally.