Officers and men of the Nigeria Customs Service seizes smuggled pump action rifle months back in Lagos
As a way of stopping the overbearing attitude of officers and men of the Nigeria Customs Service, a Federal High Court Abuja Judicial Division, has ruled that the Nigeria Customs Service cannot collect duty on goods/personal effect of a passenger. It is a known practice that Nigerian travelers suffer a lot in the hands of custom officers at the different ports through all manner of harassments, intimidation and exploitation by officers and men of the Nigeria Customs Service for many years now.
But in its judgment in a case involving Kehinde Ogunwumiju, SAN v. Nigeria Customs Service Board & Anor: Suit No: FHC/ABJ/CS/1113/2019, the Plaintiff, Kehinde Ogunwumiju, SAN through his counsel Tunde Ahmed Adejumo, Esq had approached the Court through an originating summons primarily seeking a declaration that in view of the provisions of Section 8 of the Customs, Excise Tariff, etc. Consolidation Act and the 2nd Schedule to the Customs, Excise Tariff, etc. Consolidation Act, it was unlawful for officers of the Nigeria Customs Service to have demanded and collected import duty and other related charges from the Plaintiff in respect of his personal effect (A Louis Vuitton Lap Top Bag) found in his baggage following a search by the officers of the Nigeria Customs Service upon his arrival at the Nnamdi Azikwe International Airport, Abuja on June 24, 2019.
The Court in its wisdom and judgment having critically analysed the provisions of Section 8 of the Customs, Excise Tariff, etc. (Consolidation) Act and the 2nd Schedule to the Customs, Excise Tariff, etc. (Consolidation) Act said that the following goods are exempted from import duty and other related charges; goods contained in a passenger’s baggage provided that the said goods are not intended for sale, barter or exchange; and personal and household effects.
The Court found that based on the state of the evidence before it, the Plaintiff had established that the Louis Vuitton Lap Top Bag found in his baggage by the officers of the Nigeria Customs Service was his personal effect and meant for his personal use. The Court also found that before the Defendants could lawfully demand and collect import duty and other related charges in respect of the said Louis Vuitton Lap Top Bag found in the Plaintiff’s baggage, the Defendants had to establish through cogent and credible evidence that the said bag was meant for sale, exchange or barter.
Accordingly, the court ruled that the defendants having failed to establish through evidence that the said bag found in the Plaintiff’s baggage was meant for sale, exchange or barter, there was no legal basis upon which the officers and men of the Nigeria Customs Service demanded and collected import duty and other related charges from the Plaintiff in respect of the said bag.
Finally, the Court having found that the decision and action of the Defendants to demand and collect from the Plaintiff import duty and other related charges in respect of his personal effect is unlawful, null and void and, therefore, ordered the Defendants to refund the sum of N156, 955. 20k in import duty and other related charges to the Plaintiff and also to pay to the Plaintiff the sum of N5, 000, 000.00 as exemplary damages.
Following this judgment, it is now unlawful for officers of the Nigeria Customs Service to demand and collect import duty and other related charges from anyone in respect of goods/personal effects found in their baggage provided that the said goods/personal effects are not meant for sale, barter or exchange. In other words, the only instance in which officers of the Nigeria Customs Service can lawfully demand and collect import duty from anyone in respect of goods/personal effects found in their baggage is where it can be established that the said goods/personal effects are meant for sale, barter or exchange.
