EBIRI & ANOR V. BOARD OF CUSTOMS & EXCISE

• Pages: 21-27

EBIRI & ANOR V. BOARD OF CUSTOMS & EXCISE

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recommend that he be detained in custody for a long time for observation. It

is to be regretted that there are no facilities for recording the mental conditions

of people like the accused. If there were any such facilities I am sure there

might be reasons or explanations for the accused behaving as he did."

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Mr. Cole has accepted that the appellant is not entitled to be acquitted on the

ground of insanity, and since the burden of proof on this issue would have lain on

the defence we are satisfied that Mr. Cole is right in doing so. He has submitted,

however, that the Chief Justice's words indicate that he had a doubt as to the ap-

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pellant's fitness to stand trial, and that he ought to have followed the procedure

laid down in ss.223 and 224 of the Criminal Procedure Act; Mr. Cole referred to

the judgment of this Court in

R. v. Ogor.

We have quoted the only passages in the

judgment which bear on the appellant's mental condition and we see nothing in

them to justify this submission; it is clear that the Chief Justice was concerned sole-

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ly with the appellant's state of mind when he committed the offence. There is noth-

ing on the record to suggest that the appellant was unfit to plead, and the evidence

he gave, as recorded, is that of a man who understood the proceedings and knew

what the issues were.

Appeal dismissed.

EBIRI & ANOR V. BOARD OF CUSTOMS

EXCISE

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STEPHEN EBIRI AND ANOR

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APPELLANTS

V

30 BOARD OF CUSTOMS AND EXCISE

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RESPONDENT

SUIT NO. SC 374/1966

SUPREME COURT OF NIGERIA

BRETT,

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J.S.C.

AJEGBO,

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J.S.C.

LEWIS,

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J.S.C.

27th January, 1967

Customs Offences - Carrying uncustomed goods with intent to evade duty _

Prosecution by Board - Evidence under - When triable summarily without

consent - Onus shifting unto defendant,

to prove duty paid or disprove intent

Legislation - Customs and Excise Management Act, 1958, SS.145(a), 157(2), 161(1),

166(2)(a)

and (b), 168 - Criminal Procedure Act, ss.2, 304, Criminal Procedure

(Amendment) Decree, 1966,

section 2.

ISSUES:

1. Whether a charge sheet signet by an officer of the Department of Customs and

Excise over a rubber stamp impress of the Department's name is

prima facie

evidence that proceedings were initiated by the Board of Customs and Excise.

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2. Whether an offence contrary to S.145(a) of the Customs and Excise

Management Act, 1958 (the maximum fine being six times the value of the goods

or a sum exceeding £200) is an indictable offence which cannot be tried by a

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