Section 196

Any person who-

(1) assaults or obstructs a customs officer, or any person duly employed for the prevention of smuggling, while engaged in the execution of his duty under any law relating to the customs, or in the seizure of any goods claimed to be liable to forfeiture under any such law, or any person acting in aid of any such officer or person while so engaged; or

(2) rescues or attempts to rescue any goods which have been seized under any such law; or

(3) before, at, or after, the seizure of any goods under any such law, staves, breaks, or destroys the goods, with intent to prevent the seizure or the securing of the goods, or attempts to do any such act; is guilty of a simple offence, and is liable to a fine of two hundred naira.