Section 266: Scope

1 An averment in any process in proceedings under the customs and excise law that -
a those proceedings were instituted by the order of the Service,
b any person is or was an officer,
c any person is or was appointed or authorised by the Service to discharge or is engaged by the order or with the concurrence of the Service in the discharge of any duty,
d the Service is or is not satisfied as to any matter as to which it is required by any provision of the customs and excise laws to be satisfied;
e any goods thrown overboard, staved or destroyed were so dealt with in order to prevent the seizure of those goods,
f any person was engaged in, or any ship, aircraft, vehicle or other thing was employed or used in, the enforcement of the customs and excise laws, or
g the offence was committed or that any act was done in a specified place in Nigeria,

Shall, unless the contrary is proved be sufficient evidence of the matter in question.

2 Where in any proceedings relating to customs or excise laws, any question arises as to the place from which any goods have been brought or as to whether or not any -
a duty has been paid or secured in respect of any goods,
b duty alleged to be payable is correctly assessed,
c goods or other things whatsoever are of the description or nature alleged in the process,
d goods have been lawfully imported or lawfully unloaded from any ship, aircraft or vehicle,
e goods have been lawfully loaded into any ship, aircraft or vehicle or lawfully exported,
f goods were lawfully brought to any place for the purpose of being loaded into any ship, aircraft or vehicle or exported, or
g goods are or were goods prohibited to be imported, exported or carried coastwise,
then, where those proceedings are brought by or against the Attorney-General of the Federation, the Service, or having been commenced by the police, are continued by the Service, the burden of proof shall lie upon the other party to the proceedings.