NIGERIA CUSTOMS SERVICE ACT, 2023
Section 219: Emergency hearing
1 Where the Service has seized goods or other materials subject to forfeiture under this Part, and a hearing before the Comptroller-General cannot take place immediately, the licensed holder, excise trader or other affected person may request for an emergency hearing, which may -
a be made within two working days of the seizure of goods or other materials subject to forfeiture;
b be made in writing directed to the Zonal Coordinators; and
c state the reason why an emergency hearing is necessary.
2 An emergency hearing may be denied unless it appears to at least one member of the zonal review body that delay will harm the affected person in a manner that cannot be adequately compensated for by a decision made after a hearing in the normal course, and if the case involves distrain permitted under section 215 of this Act, an emergency hearing is allowed only if the affected person asserts that there is a material and factual error in the distress warrant or by the executing officer as to the premises or things to be distrained.
3 An emergency hearing, if allowed, may be held within seven working days of receipt of the written request.
4 Where the full zonal review body is not available for an emergency hearing within the specified period, a member sitting alone may hear and decide the case subject to confirmation by the zonal review body.
5 In this section, "zone" refers to customs control zone, and "zonal coordinator" and zonal review body" shall be construed accordingly.
Cite this section
Section 219, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/219/