THE LEGAL FRAMEWORK FOR COMBATING THE CRIMEOF  SMUGGLING UNDER THE NIGERIAN CUSTOMS ANDEXCISE MANAGEMENT ACT

ABSTRACT

Smuggling  involves  the illegal  importation  or exportation  of goods  either  to evade  the  correct  payment  of  duty  or  to  undermine  government  policy  on existing prohibition regulations.   The major effects of smuggling  include huge revenue   loss,   money   laundering,   exposure   of  local   industries   to  unfair competition with their foreign counterparts and insecurity of life and property. The  principal  legislation  for  combating  smuggling  in Nigeria  is the  Customs and  Excise  Management  Act  (CEMA)  and  the Nigeria  Customs  Service  Board has the duty of controlling  and  managing  the administration  of CEMA.   The main features of CEMA are  the  overlapping  of offences, use of presumptions, the reversal  of  the  burden  of proof,  forfeiture  of goods  and  their  means  of conveyance,  compounding  of  offences,  the  intriguing  prescription  of  capital punishment for certain categories  of smugglers and the limitation of time  for the prosecution  of offences under the Act.   However, the provisions of CEMA, which was enacted  since 1958, are largely outdated  in terms of  concept and punishment  and are therefore,  inadequate  to cope with the  sophistication  of the  new  trend  of  smuggling  in  Nigeria.     Unfortunately,  an  earlier  CEMA Reforms Bill before the National Assembly merely seeks to subject the exercise of  Presidential   and  Ministerial   powers,   over  imports  and  exports  to  the approval of the National Assembly.  Already the CEMA Reforms Bill now before the  National  Assembly  seeks  among  others  to  grant  autonomous  status  to Nigeria Customs Service, prohibits mandatory pre-shipment and post-shipment inspection and to prescribe tougher penalties and sanctions.   The Reforms Bill also  seeks  to  encourage  the use  of  consultants  and  enhance  better  use  of Information  Technology.    This  thesis  attempts  to highlight  the  purport  and application  of  CEMA  in the light  of  constitutional  developments and  thereby expose the inadequacy of the current legislation.  The thesis also takes a look at  the  factors  that  promote  smuggling,  examines  the  control  measures  and makes  a  case  for  a  far-reaching  appropriate  legislative  review  that  would enhance the fight against smuggling in its entire ramifications.   The thesis is a product of literature review, comparative analysis of relevant judicial decisions and  statutory provisions  together with our experience  on the job in this area of law.

CHAPTER ONE

GENERAL INTRODUCTION

1.1      Background to  the  Study

The  Customs  and  Excise  Management  Act  (CEMA)1   was  enacted  in  1958 under  her  majesty,  Queen  Elizabeth  II  when  Sir  James  Wilson  Robertson was  the  Governor-General  and  Commander-in-Chief  of  Nigeria.    The  Act was  enacted  to  regulate  the  management  and  collection  of  customs  and

excise duties, and other purposes ancillary thereto, including prescription of penalties for any infringement of the laws.

The CEMA is the principal enactment for combating the crime of smuggling   in   Nigeria.      It   should   be   noted   however   that   some   other enactments2  which govern on some aspect of the crime.

The federal agency of the government in-charge of the administration of the  CEMA is the  Nigeria  Customs  Service  (NCS),  which  was  formerly

referred to as the Department of Customs and Excise.  The NCS is regulated

1           It was later published in Cap. 84, Laws of the Federation of Nigeria (LFN), 1990 and presently in

C 45, LFN, 2004.

2           Sections  78, 79 and 87 Criminal Code (CC), Cap. 77 LFN 1990 (now C 38, LFN, 2004), sections

423,424 and 425 Penal Code (PC) (Northern States) Provisions Act, Cap. 345, Vol. XIX, 1990, LFN (now Vol. 13, Cap. P3, LFN, 2004); sections 3 (1)(p), 8 (b) (c), 11(a) and 41 National Drug Law Enforcement Agency Act  (NDLEA) Cap. N 30 LFN, 2004 and sections 6(b) and 46 of the Economic and Financial Crimes Commission Act (EFCC), No. 1 of 2004 which repealed the EFCC

Act, Cap. E1, LFN, 2004 that was made in 2002.

by CEMA.3    This Act gives the officers of the NCS the authority to act, and any act not based on it is null and void.  The law also prescribes punishment for any breach of its provisions. The Act is amplified by the various customs and excise regulations, which are published as legal notices and orders from time to time.  The legal notices in fact seek to interpret the CEMA.

The  Act  provides  for  the  establishment  of  a Board  of Customs  and

Excise,  which  is established,  by the  Nigeria  Customs  Service  Board  Act.4

The Board is responsible for the administration  of the Customs and Excise

Management Act.

This  chapter  is  anchored  on  the  fact  that  the  need  for  a  sense  of history of any society cannot  be over emphasized.   The evolution  of NCS will  enable  us  fully  grasp  the  dynamism  of  the  agency  in  recent  times, especially  vis-à-vis  its  role  in  the  implementation  of  the  CEMA  and  the other enabling laws made from time to time.

The various kings and rulers of chiefdoms, empires and states of pre- colonial  Nigeria  took  charge  of customs  matters  in  their  various domains. In 1861, Lagos was annexed by the British and the United African Company (UAC)  was  established.   This  company dominated  trade  and  commerce  in the  Delta  areas  initially,  and  before  1891  exercised  customs  control  to

ensure  that  traders  not  operating  under  their  agencies  paid  taxes  for  the

3           C 45, LFN, 2004.

4           No. 45 of 1992, now in Cap. N 100, LFN, 2004, hereinafter “NCSB Act”.

services provided them. The UAC later metamorphosed into the Royal Niger

Company.5

I.E.S Amdii6  commenting on this further stated that what the Nigeria Customs is today is largely an extension of what the Royal Niger Company in  the  Mid  19th    Century  established   and  incrementally  adapted   by  the Lugardian system.

The NCS is one of the oldest government departments in Nigeria.   Its real origin dates back to 1862 when Thomas Tickel, British Vice Consul in Badagry was appointed as Collector of Customs for the new British Colony of Lagos.7    However, by way of reform in 1891, the Department of Customs Niger  Coast  Protectorate  was  created  with Mr. T. A. Wall  as the Director General.    In  1900  a  new  head,  Mr.  H.  L.  Searle  was  appointed  and  the designation changed to Collector of Customs and Post Master General.  This changed again  in 1922 when Mr. F. A. Clinch was appointed  as Controller of Customs  and  Excise  Federation  of  Nigeria.    Then  the  Department  was charged  with  the  responsibility  of collecting  import  and  export  duties  and

also providing postal services.

5            I.E.S Amdii and U. Birai, “The Department of the Nigeria Customs and Excise:  Preliminary Report and Comment” in Report of Senior Officers Seminar for 1990, Department of Customs and Excise,

1991; p. 10.

6            I.E.S Amdii, “Introduction”, in 100 Years of the Nigeria Customs and Excise: 1891 – 1991, I.E.S Amdii (ed.) (ABUP, Zaria, 1991), p. 1.

7           M.  Omale,  Nigeria  Customs  Service  Law  and  Practice  (Shomolu  Lagos,  Cinnamon  Press

International,  2000), p. 1.

In 1933, by virtue of the Excise Duties Ordinance No. 3, new duties were  created  for  the  Department,  having  relinquished  its  postal  services duties.

As the department’s evolution continued8, there was the need to create a para-military arm to curb the activities of smugglers.   In view of this, the Customs Preventive Service was formed to police the nation’s borders.

Beginning from Mr. Wall’s era to date, thirty-three (33) officers have headed  the  Department  including  Mr.  Ogunbemile  and  Mr.  Effanga  who acted briefly but were not confirmed. Out of these, nineteen (19) were expatriates.  The very first Nigerian  head to be appointed  in 1964, was Mr. A. Diyan.  So far, thirteen Nigerians have headed the Department, including the incumbent, Alhaji Abdullahi, Dikko Inde.

In 1992 as a result of government reform the Department of Customs and  Excise  was  renamed  the Nigeria  Customs Service  and its ranking  was realigned  with  that  of  the  Nigeria  Police.     It  should  be  noted  that  for convenience wherever reference is made to the Department of Customs and Excise, such reference is to the Nigeria Customs Service.   The reform also re-named  the head of the Customs as the Comptroller General  and this has continued to be the status quo until date.   There appears to be an oversight in  that  the  NCS  is  not  created  under  the  CEMA  unlike  the  cases  of  the

EFCC, the NDLEA and the Police.

8           For details see Appendix I.

The  CEMA  provides  for  the  establishment  of the  Board  of Custom and Excise without any reference to the creation of the NCS.9

Section  3 (1) of CEMA provides   “The board  referred  to under  this Act  is  the  Board   of  Customs   and  Excise  established   by  the  Nigerian Customs Service Board Act”10

The  EFCC  Act,  the  NDLEA  Act  and  the  Police  Act,11  on  the  other hand provides as follows:

Section 1 (1) of the EFCC Act provides:

There is established a body to be known as the Economic and Financial Crimes Commission (in this Act referred to as “the commission”) which shall be constituted in accordance with and shall have such functions as are conferred on it by this Act.

Section 1 of the NDLEA Act provides:  There is hereby established a body to be known  as the National  Drug Law Enforcement  Agency (in this Act referred to as “the Agency”).

Section  3 of the Police  Act provides: There shall  be  established  for

Nigeria a police force to be known as the Nigeria Police force (in this Act referred to as “the force”)

9            Section 3 of the NCS bill, 2012 has now provided for the establishment of a body to be referred to as ‘The Customs Service’.

10         Cap. N 100 LFN, 2004.

11         Cap. P 19 LFN, 2004.

Section 5 of the Police Act further provides:

There shall  be  an  Inspector-General of  the  Nigeria Police,  such number of Deputy Inspector-General, Assistant Inspector-General as  the  Nigeria  Police  council  considers  appropriate,  a commissioner for each state of the Federation and such ranks as may, from time to time, be appointed by the Nigeria Police Council.12

As pointed out by Ango,13  human organizations often have to undergo transformations in the form of reorganizations.    Such reforms and reorganizations   are   meant   to   achieve   greater   efficiency,   transparency,

accountability and effectiveness.   The NCS is no exception to this assertion. The NCS as seen over the years have gone through many stages by way of reforms. The reforms in the NCS is aimed at achieving greater revenue collection, transparency and accountability  on the part of officers  and men, and  promote  efficient,  effective,  honest  and  reformed  customs  service  in order to bring sanity to ports operations in all its ramifications.14

In 1970, by virtue of Decree No. 7 of 1970, additional members were appointed to represent other ministries like Economic Development and Reconstruction  together  with  Trade  and  Industries  on  the  Board  of  the

Customs and Excise.

12         Section 14 of the NCS Bill, 2012 provides for the office of Comptroller-General and Deputy Comptrollers General.  Section 15 further provides for appointment of other staff of the Customs Service.

13         S.O.G Ango:   The Role of Nigeria Customs Service in the Realization of Vision 2010, (Ibadan, Spectrum Books Limited, 1998) p. 3.

14         See Nigeria Customs Service, Monthly Order Nos. 1 – 5 (January – May, 1996), p. 4.

The expansion was intended to broaden the scope of the decisions of the Board.   When the CEMA of 1958 came into being, the chairman of the Board  was  also  the  Chief  Executive  of  the  Department  of  Customs  and Excise.   In 1975, the Murtala Mohammed  regime abolished  the position of the chairman  and conferred  all the powers  of the Board  on the Director of

the  Customs  and  Excise.15       Alhaji  S.  A.  Musa  being  the  first  Director

undertook the task of reorganizing the Customs and Excise Department so as to assume its supposed international character and bring about better performance  and image  for the organization.   To this end, the two parallel areas of the Service which were the revenue (technical)  and the preventive (enforcement) were unified.

The  unification  led  to  the  restructuring  of the  Department  into  five major directorates namely:

i)         Revenue

ii)       Enforcement iii)   Investigation iv)      Inspection

v)        Economic Relations, Research and Planning

At this stage of the evolution, the Department of Customs and Excise has  always been  under the supervision  of the Federal  Ministry of Finance. In 1985, it was removed from that ministry and taken to the Federal Ministry

of Internal  Affairs.   As a follow-up  the Board  of Customs  and Excise was

15         Decree No. 41 of August 28, 1975.

abolished in 1986 and the Customs, Immigration and Prisons Board (CIPB)16 was  established.    This  Board  also  absorbed  the  functions  of  the  Federal Public  Service  Commission  as regards appointment,  promotion  and disciplinary control over the officers of the Customs and Excise Department. The  CIPB  embarked  on  an  extensive  and  intensive  reorganization  of  the three services in pursuit of the objectives of the reforms.

In  spite  of the  fact  that  most  significant  changes  took  place  at  this stage  of  the  evolution,  we  submit  however  that  the  policy  of  transfer  of service, which was introduced by the reforms, became a problem to the Department at a later stage.

The  restructuring  continued  and  the  functions  of the  Department  of Customs  and  Excise  were  decentralized  to  Zonal  commands  in  order  to quicken  and  smoothen  decision-making  process.    Six  zonal  offices  were created  at Lagos, Kaduna, Bauchi, Minna, Owerri  and Ibadan  respectively. The then Minister of Internal Affairs, Col. John Shagaya while justifying the creation of the Zonal Offices stated thus:

The main purpose of the reorganization which divided the whole country  into   Six-zones   is   to   enhance   the   efficiency   of   the department by decentralizing authority for quick decision-making, this   has   resulted   in   greater   efficiency   and   high   level   of performance by each Zone.17

16         Decree No. 14 of January 11, 1986.

17         J. Shagaya, “Keynote address by the Honorable Minister of Internal Affairs, to the participants in the 1989 Department of Customs and Excise Seminar, at the Concord Hotel Owerri, Imo State, 6 –

10 November 1989” in Report of Senior Officers Seminar for 1989 Abuja, Department of Customs

and Excise, p. 7.

Under this arrangement Dr. Bello Mohammed became the Director.

In 1992, the Department  was  removed  from the  Federal  Ministry of Internal Affairs back to the Federal Ministry of Finance.   A new decree, the Nigeria   Customs   Service   Board   Decree   No.   45   of   June,   1992   was promulgated to establish the Nigeria Customs Service Board (NCSB).   This decree   vested   in   the   new   board   the   sole   authority   to   administer   and formulate general policy guidelines for the NCS.

The decree made the NCS an independent paramilitary service that it is today.   As put by Ango18, the Service is very grateful to the government, which saw the need to remove the Department of Customs and Excise from the civil  service structure and restructure  its grading and salary formats  to bring it in line with the situation of things in the paramilitary organizations.

Today, the NCS is a full-fledged paramilitary organization geared towards operating with discipline and dispatch. In view of the 1992 decree19, the  administration  of  the  NCS  came  under  the  control  of  a  Comptroller- General assisted by Six Deputy Comptrollers-General who were in charge of the newly created six divisions as follows:

i)         Customs

ii)       Excise and industrial incentives iii)      Enforcement and Drugs

18         S.O.G Ango, “The Customs and Excise in National Revenue Drive”, A lecture delivered to the participants of Senior Executive Course No. 18, NIPSS, Kuru March 12, 1996, p. 1.

19         Decree No. 45 June, 1992.

iv)      Investigation and Inspection

v)        Economic Relations, Research and Planning

vi)      Finance, Administration and Technical Services.

Though the Comptroller-General exercises general control over management and administration of the service, he is however responsible to the  Honourable  Minister  of  Finance  who  is  the  Chairman  of  the  Nigeria Customs Service Board.

It is submitted that the performance of the duties of the Comptroller- General  under  the  control  of Minister  of Finance  does  not  augur  well  for good administration, more so as the NCS is a paramilitary outfit, it ought to be taken out of ministerial control.   This suggestion  is without prejudice to the role of the Ministry of Finance, which is the formulation  of polices on economic matters.

In regard to the six Deputy Comptrollers – General who are in-charge of the six divisions, it is submitted that it will be more relevant to have just one Deputy Comptroller-General who shall be the second in command to the Comptroller-General.   This will finally resolve the tussle that always exists among them as to who is superior.  If this is achieved, the six divisions will be headed by Assistant Comptrollers General.

The  above  arrangement  unfortunately  was  scuttled  when  the  then Head  of  State,  General  Sani  Abacha  instituted  a  probe  panel  (Paul  Tafa Panel, 1994) sacking all the management team of the NCS. S.O.G. Ango was

appointed  as  an  administrator  in  1994  and  was  later  in  1997  made  a  sole administrator with wider powers thereby abolishing the NCSB.

The status quo was however restored with the appointment of Alhaji Aliyu Ahmed Mustapha as the Comptroller-General (C. G) in 1999.  He held forth until he honourably retired from the Service in 2004.   The same year via a presidential  reform headed by the then Minister of State for Finance, Mrs. Nenadi E. Usman, Elder Jacob Gyang Buba was appointed as the Comptroller-General.    This  particular  reform  was  lethal,  claiming  almost about  seventy-five  officers  of the rank of comptroller  who  were retired  to pave way for a new management team.

The  new  structure   provided   for  only  three  main   departments   as follows:

i)         Corporate Service and Economic Relations ii)       Enforcement, Investigation and Inspection iii)      Revenue.

The Departments as usual were headed by Deputy Comptrollers General.

Another interesting but unfortunate aspect of this reform was the reduction  of the Zonal Offices from six to four.   The Area commands were reduced to twenty-five.  Under this arrangement some States were merged to form one area command.   The activities of the NCS definitely were reduced to  the  lowest  ebb.   People  wanting  to  do  business  in  such  states  have  to move longer distance before they can have access to a command of the NCS.

This restructuring, it is submitted, has done more evil than good.  It not only offends a policy of the federal government that each  federal agency should maintain offices in the State Capitals, but have led to serious politics of exclusion.   This  presupposes  that  as  contended  by the  federal  government reformists that some States are not viable to have Federal offices established there.

The 1999 Constitution20 provides that Nigeria shall be a federation consisting of States and a Federal Capital Territory.   The States so created are listed in the First schedule Part I to the Constitution.   By necessary implication, there should be a rethink of this aspect of the reform that have deprived some States from having the presence of customs area commands.

A maritime paper21 captured it succinctly when it stated that the presidency was set to clean up the customs.   Like a recurring decimal, specifically on May, 27 2008, Gyang Buba had to bow out paving the way for  a new  Comptroller-General,  Ahmed  Hamman  Bello.    Characteristic  of past reforms, two Deputy Comptrollers – General (DCG’s) and six Assistant

Comptrollers-General (ACG’s) were retired.

20         Constitution of the Federal Republic of Nigeria, Cap.  C 23, LFN, 2004, as amended in Constitution of the Federal Republic of Nigeria, (first alteration) Act, No. 1, 2010 and Constitution of the Federal Republic of Nigeria (Second alteration) Acts No. 2, 2010, hereinafter, “1999 Constitution as amended” section 2 (2) thereof.

21         “Presidency sets to Clean up the Customs” Maritime International, January/February, 2004, p. 19,

The Federal Government  this time approved the re-structuring of the NCS into four departments following the acceptance of a recommendation of the   World   Customs   Organisation   (WCO)   strategic   plan   to   review   the structure put in place by the presidential committee in 2004.

The departments are:

i)         Corporate Support Services

ii)       Strategic Research and Policy iii)      Tariff and Trade

iv)      Enforcement, Investigation and Inspection.

In  no  time,  specifically  after  six  months,  the  tenure  of  Ahmed  Hamman

Bello came to an end having attained the statutory age of retirement.

The succession  bid was fraught  with controversies  as to who should take  over among  the  Deputy Comptrollers  General.   On  January 15,  via a presidential directive one of the Deputy Comptrollers General in the person of   Dr.   Emeje   Benard   Shaw   Nwadialo   was   appointed   as   the   Acting Comptroller General of Customs.   He acted for about three months and was confirmed on March 23, 2009.

In less than one month, specifically on April 16, 2009 a presidential task force  was set up to reform the Customs.   It was the contention  of the Honourable   Minister   of   Finance   that   in   the   last   decade,   the   federal government  had  made  efforts  to  reform  the  Customs  administration  but

without much tangible result.   The then administration  therefore  deemed  it necessary to reposition the NCS to play its statutory role in a more effective and efficient  manner consistent with the changing country’s objectives  and

global demands.22

The presidential task force had the following terms of reference:

(i)       To  oversee,  on  behalf  of  the  Nigeria  Customs  Service  Board (NCSB),  the  implementation  of  an  agreed  action  plan  for the structural  transformation  of  the  NCS  into  an  efficient,  world class organization, involving an overhaul of governance, organizational   and  leadership   structures,   systems,  processes and procedures;

(ii)      To make appropriate recommendations to the NCSB in relation to  leadership  selection,  capacity  building,  recruitment, promotion,   discipline,   retirement   as   well   as   dismissal   of officers  and  men  of the  service  in  line  with  the  Customs  and Excise Management Act;

(iii)     To assist in overseeing the implementation of reforms aimed at improving operational efficiency and effectiveness, focused on key  aspects  of  customs  operations,  drawing  on  international

best practices;

22         Remarks by the Honourable Minister of Finance – Dr. Mansur Muhtar at the inauguration of the Presidential Task Force on the reform of the Nigeria Customs Service held at the Conference room of the Federal Ministry of Finance, Abuja, on Thursday April 16, 2009.

(iv)     To  liaise  with relevant  government  agencies  to  pay particular attention to the implementation of reforms, aimed at speedy achievement of 48-hour cargo clearance in Nigeria ports; and

(v)      To  carry  out  other  duties  as  may  be  assigned  to  it  by  the president, commander-in-chief, and/or the minister of finance.

From  the terms  of reference,  the  powers  of the  NCSB  tend  to  have been taken  over by the task force,  as it is to oversee  all the powers on its behalf.   Though, the task force is to carry out other duties assigned to it by the President or Minister of Finance, it has by its operations whittled down the powers of the C.G.   It was submitted that with the mandate given to the three-man task force, it was a deliberate attempt to whittle down the powers

of the C.G.23    The arrangement  then, which we submit is unfortunate is for

the C.G. to  report  to  the task  force  made  up of two  Former Comptrollers- General of Customs.   The arrangement  lasted for two years and whether or not the objective of the task force was achieved, is yet to be seen as events that so far followed has necessitated the need for more reforms.

By  August  6,  2009,  the  tenure  of  Nwadialo  came  to  an  end  and Abudullahi  Diko Inde was appointed.   A new human  resources department was created to be headed by a Deputy Comptroller-General.   While the task force  was  still  in  place,  on  August  20,  2010,  the  Minister  of  Finance,

Olusegun Aganga inaugurated  a reconstituted  presidential  task force on the

23         G. Umunnakwa; “Sidelining Nwadialo”, the Source Magazine, May 11, 2009, p. 40.

reform of the NCS.  The minister acknowledged the earlier presidential task force which was set up with an elaborate terms of reference and came to the conclusion that its interim draft report showed no great cohesion and co- operation, hence the need for another one.

Like previous reforms, there have been no positive results; they have not yielded any positive results as the committees never submitted any recommendations  that  could  have  assisted  the  government  to carry out the desired  result.     What  the  committee  submitted  was  a  status  report  and account of its activities. 24

Suffice to at this point refer to some other jurisdictions and see what is  obtainable.    In  the  United  Kingdom  (UK),  His  Majesty  Customs  and Excise   (HMCE)   was,   until   April,   200525    a  department   of   the   British government  in  the  U.K.    It  was  responsible  for  the  collection  of  Value Added  Tax  (VAT),  customs  duties,  excise  duties,  and  other  indirect  taxes such as Air Passenger Duty, climate change levy, insurance premium tax, landfill tax and aggregates  levy.   It was  also responsible  for managing  the import and export of goods and services into the UK.   HMCE investigators guarded   the   borders   of   the   UK   from   smugglers.      This   was   done   in

conjunction  with  the  former  water  guards.26      These  functions  however  in

24         “Status Report and Account of Activities” being a statement made to the NCSB by Dr. Bello

Mohammed Halliru, Chairman Presidential Task Force on Custom Service Reform on 24th August,

2010.

25         The Commissioners for Revenue and Customs Act, 2005 combined the Inland Revenue and HMCE

into a single government department HM Revenue and customs.

26         This was as a result of a 1971 Amalgamation.

recent  time  have  been  transferred  to  the  UK  border  agency  of  the  Home office.27

In the United States of America (US), the origin of the Customs dates back  to  around  1789  when  the  first  United  States  Congress  passed  and President  George  Washington  signed  the  Tariff  Act  of July 4,  1789.   The fifth  Act  of Congress  established  the United  States  Customs  Service  at its ports  of  entry.    For  nearly  125  years,  the  U.S.  Customs  was  the  primary source  of funds  for  the  entire  government,  and  paid  for  the nation’s  early growth  and infrastructure.28     In 200329  there was a reform creating  the U.S Customs and Border Protection by combining employees from the U.S Department of Agriculture, the U.S. Immigration and Naturalization Service and  the  U.S  Customs  Service.    The  US  Customs  and  Border  Protection (CBP) was then headed by a commissioner.

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