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Landmark Judgement: Court Bars Customs From Collecting Duty For Personal Effects Found On Passenger’s Baggage

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The Federal High Court, Abuja Judicial Division has today Wednesday May 13, 2020 [Coram: J.T.Tsoho, CJ] delivered its judgment in Kehinde Ogunwumiju, SAN v. Nigerian Customs Service Board & Anor: Suit No: FHC/ABJ/CS/1113/2019.

The Plaintiff (Kehinde Ogunwumiju, SAN) via his counsel Tunde Ahmed Adejumo, Esq had approached the Court via 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 Nigerian 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 Nigerian Customs Service upon his arrival at the Nnamdi Azikwe International Airport, Abuja on the 24th June, 2019.

The Court in its judgment having 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 was of the view that the following goods are exempted from import duty and other related charges:

1. Goods contained in a passenger’s baggage provided that the said goods are not intended for sale, barter or exchange; and
2. 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 Nigerian 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 via cogent and credible evidence that the said bag was meant for sale, exchange or barter.

Accordingly, the Defendants having failed to establish via 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 of the Nigerian 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 ordered the Defendants to refund the sum of N156, 955. 20k (One Hundred and Fifty-Six Thousand, Nine Hundred and Fifty-Five Naira, Twenty Kobo) in import duty and other related charges to the Plaintiff and also to pay to the Plaintiff the sum of N5, 000, 000.00 (Five Million Naira) as exemplary damages.

Following this judgment, it is now unlawful for officers of the Nigerian 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 Nigerian 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.

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Your Presidential Ambition Dead on Arrival, Presidency Knocks Atiku As PDP Stalwarts Defect to APC

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The Presidency has delivered a jab at former Vice President Atiku Abubakar, declaring his 2027 presidential ambition and coalition-building efforts “dead on arrival” following the defection of Delta State Governor Sheriff Oborevwori and other top PDP figures to the ruling All Progressives Congress (APC).

In separate posts on X, Presidential aides Bayo Onanuga and Tunde Rahman mocked Atiku’s attempts to rally opposition forces, saying recent developments show his coalition is crumbling before it even takes off.

Onanuga, Special Adviser to the President on Information and Strategy, wrote: “Atiku’s political future looks bleak. The coalition that he, El-Rufai, Babachir, and new member Baba-Ahmed are cobbling together has disintegrated. Potential allies, including former running mate Ifeanyi Okowa and defunct CPC members, are giving his leprous group a wide berth. Atiku is a loser again.”

Tunde Rahman, Senior Special Assistant to the President on Media and Publicity, posted earlier in the day: “Things are really getting perilous and the future looks so bleak for former Vice President Atiku Abubakar’s coalition. After the PDP governors washed their hands clean of any such coalition plan, the defunct CPC wing he is also counting on has proffered support for President Tinubu.

Today (Wednesday), he got his biggest shocker ever. His 2023 election running mate, former Delta State governor Ifeanyi Okowa, and Okowa’s successor, Governor Sheriff Oborevwori, dumped the sinking PDP ship and hopped aboard the APC plane, and by inference, crossed over to the PBAT side.

Indeed, the counting of PDP governors crossing over to APC has begun. Isn’t Atiku’s coalition dead on arrival?”

The coordinated remarks followed a major political realignment in Delta State, where the governor, his predecessor, former Governor Ifeanyi Okowa, and the entire PDP state structure defected to the APC – an event seen as a significant blow to Atiku, who has been working to form a broad opposition alliance against President Bola Tinubu ahead of the 2027 elections.

Okowa was Atiku’s running mate in the 2023 presidential election under the Peoples Democratic Party (PDP).

Atiku has yet to respond to the defection or the presidential aides’ comments, though acting national chairman Iliya Damagum earlier described the Delta exit as “unfortunate,” while insisting that the party remains focused and resilient.

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Former Delta Gov, Ifeanyi Okowa, Defects to APC

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Former Governor of Delta State, Peoples Democratic Party (PDP) presidential running mate in the 2023 election, Senator Ifeanyi Okowa, has dumped the PDP for the All Progressives Congress (APC).

Okowa confirmed the news of his defection to ARISE NEWS on Wednesday following the announcement of the current governor of Delta State, Sheriff Oborevwori, who also defected from the PDP to the APC on Wednesday.

The development was disclosed by Senator James Manager after a six-hour meeting at Government House, Asaba.

“All PDP members in the state, including the governor, former Governor Okowa, the Speaker, the state party chairman, all the local government chairmen and others, have agreed to move to the APC,” Manager stated. “We cannot continue to be in a sinking boat.”

Delta State Commissioner for Information, Mr Aniagwu Charles, officially confirmed the sweeping political shift, attributing the decision to the need for renewed direction and enhanced governance in the state.

“There is a need for us to adjust our drinking patterns. And in adjusting that drinking pattern, we needed to make a decision that would further help to cement the development in our state,” he said.

Aniagwu added that the move aimed to sustain progress in law, security, and welfare, likening the PDP to a “palm wine whose taste has changed,” necessitating a change in “drinking party”.

He further indicated that the defection was unanimously agreed upon by key PDP leaders and stakeholders in the state, with a formal public declaration expected on Monday.

“By the grace of God, on Monday next week, we will be able to make a very big statement confirming that we are moving into the APC,” he said.

The mass defection represents a dramatic realignment in Delta State’s political landscape and could significantly alter party dynamics in the broader South-South region, historically a PDP stronghold.

Okowa will be received on Monday by Vice President Kashim Shettima alongside Governor Oborevwori.

AriseNews

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Delta Gov, Oborevwori Dumps PDP, Joins APC

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Delta State governor, Rt. Hon. Sheriff Oborevwori has defected from the Peoples Democratic Party (PDP) to the All Progressives Congress (APC).

The defection was announced after Wednesday’s closed-door meeting at the Government House in Asaba by the Governor’s Chief Press Secretary, Sir Festus Ahon.

Ahon said the Governor’s decision to switch allegiance to the ruling APC came after thorough discussions with political stakeholders, aimed at fostering long-term development for Delta State.

Governor Oborevwori, who secured victory in the 2023 gubernatorial election under the platform of the PDP, was welcomed by high-ranking APC officials.

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