NIGERIA CUSTOMS SERVICE ACT, 2023

Section 272: Suspense redetermination

2023Section 272 of 283Federal Republic of Nigeria

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/