Section 264: Proof of other matters

The Service may -
a without prejudice to the provisions of section 174 of the Constitution of the Federal Republic of Nigeria, 1999, and subject to such directions whether general or special as may be given by the Attorney-General of the Federation, stay or compound any proceedings for an offence or for the condemnation of anything forfeited under the customs and excise laws; or [Cap. C23, LFN, 2004]
b without prejudice to other provisions of this Act and subject to such directions whether general or special as may be given by the Board, restore anything forfeited or seized under the customs and excise law.