Section 240: Disguising as a custom officer, impersonation, obstruction

1 Any person who disguises as an officer or as any law enforcement officer or agent and commits an offence against the customs and excise laws is liable on conviction to -
a imprisonment for a term of five years; and
b forfeit any proceeds involved in the commission of the offence.

2 Where a person, not being an officer for the purpose of carrying out any unlawful act, assumes the name, designation or character of an officer, the person commits an offence and is liable to a fine of N5,000,000 or imprisonment for a term of five years or both.

3 Where any person -
a obstructs, hinders, molests or assaults an officer in the performance of any duty or the exercise of any power imposed or conferred on him, or any person acting in his aid, in carrying out the provisions of this Act or any other customs and excise law,
b does anything which impedes or is intended to impede the carrying out of any search for anything liable to forfeiture under the provisions of this Act, the customs and excise laws or the detention, seizure or removal of anything liable to forfeiture,
c rescues, damages or destroys anything liable to forfeiture or does anything intended to prevent the procuring or giving of evidence as to whether or not anything is liable to forfeiture, or
d prevents the arrest of any person by a person duly authorised for that purpose or authorised to carry out the actions referred to in this section or rescues any person arrested for an alleged unlawful act,

commits an offence and is liable on conviction to a fine of N5,000,000 or imprisonment for a term of five years or both.