Section 254: Jurisdiction over offences committed in a place other than land in Nigeria

1 Where, in any proceedings for the condemnation of anything seized as liable to forfeiture under the customs and excise laws, judgment is given for the claimant, the court may, if it deems fit, certify that there were reasonable grounds for the seizure.

2 Where any proceedings, whether civil or criminal, are brought against the Service or any person authorised by or under this Act to seize or detain anything liable to forfeiture under the customs and excise laws on account of the seizure or detention of anything, and judgment is given for the plaintiff or prosecutor, then if either -
a a certificate relative to the seizure has been granted under subsection (1); or
b the court is satisfied that the Service and the officers acted in good faith believing reasonable grounds exist for seizing or detaining that thing under the customs and excise laws, the plaintiff or prosecutor shall not be entitled to recover any damages or costs and the defendant shall not be liable to any punishment, provided that nothing in this Act shall affect any right of any person to the return of the thing detained or seized or compensation in respect of any damage to the thing or in respect of its destruction.

3 Any certificate under subsection (1) may be proved by the production of either the original certificate or its certified copy signed by an officer of the court by which it was granted.