NIGERIA CUSTOMS SERVICE ACT, 2023
Section 272: Suspense redetermination
When a decision or alleged omission by the Service or the Board is a subject of an appeal to a court of competent jurisdiction, the decision or alleged omission shall be presumed to be correct unless the appellant demonstrates to the court that it is clearly erroneous as a matter of law or that it is not supported by substantial evidence on the record.
Cite this section
Section 272, NIGERIA CUSTOMS SERVICE ACT, 2023 (2023).
https://repo.podus.ai/laws/nigeria-customs-service-act-2023/section/272/