Section 32: Jurisdiction.

(1) The Federal High Court shall have the sole jurisdiction to try an offence and impose the penalties specified in this Act.
(2) The court before which a person is convicted of an offence under this Act may, in addition to any penalty imposed by the court, order the forfeiture of:
(a) the victim is a citizen of Nigeria or has a link with Nigeria or is dealing with or on behalf of the Government of Nigeria;
(b) the alleged offender is in Nigeria; or
(c) the alleged offender is in Nigeria and Nigeria does not extradite him.
(3) The Federal High Court shall have:
(a) jurisdiction to impose any penalty provided for an offence under this Act provided that the penalty for an offence does not exceed 20 years;
(b) power to order sentences imposed under this Act to be served consecutively provided that the term of such sentences does not, in the aggregate exceed 30 years.
(4) Notwithstanding sub-section (1) of this section, the penalty incurred by a person convicted of an offence under this Act may be reduced in such manner as the court thinks just where that person has, before any proceeding, made possible or facilitated the identification of the other accused persons or who, after the commencement of proceedings, has made possible or facilitated the arrest of such persons.