Section 258: Other provisions pertaining legal proceedings

1 Any offence committed under this Act shall be prosecuted by the Attorney-General of the Federation.

2 Subject to the provision of section 174 of the Constitution of the Federal Republic of Nigeria, 1999, relating 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, the Service may request for the consent of the Attorney-General of the Federation for a legal officer of the Service to prosecute criminal or other proceedings in respect of matters relating to customs and excise under the customs and excise laws. [Cap. C23, LFN, 2004]