Section 255: Adjustment of prescribed fees

1 Where or under any provision of the customs and excise laws, a fine or imprisonment is prescribed for any offence, such fine or imprisonment shall be enforceable by the ordinary procedure applicable in respect of criminal matters in the place in Nigeria where the proceedings are brought.

2 Notwithstanding anything to the contrary in other law, no action shall be instituted against the Board in respect of any neglect, or default done by any officer, servant or agent of the Board with regard to the powers of the Board under section 10 (1) (b) of this Act unless it is commenced within three months next after the act or negligence complained of, or in the case of a continuing damage or injury, within three months next after its ceasing.

3 No suit be commenced against the Board before the expiration of a period of one month of intention to commence the suit shall have been served on the Board by the intending plaintiff or his authorised agent and the notice shall clearly and explicitly state the -
a cause of action;
b particulars of the claim;
c name and place of abode of the intending plaintiff; and
d relief which he claims.

4 No criminal proceedings may be instituted except within seven years of the commission of the offence.