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

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6 years ago

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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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UK Court Acquittal: Diezani Goes Spiritual, Says God Will Always Be God

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3 days ago

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June 18, 2026

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Nigeria’s former Minister of Petroleum Resources, Mrs. Diezani Alison-Madueke, has reacted to her acquittal by a London court after bribery charges brought against her were dismissed.

The Southwark Crown Court in London, United Kingdom, on Wednesday acquitted the former minister of all charges, including five counts of accepting bribes and one count of conspiracy to commit bribery.

Reacting to the judgment, Alison-Madueke expressed relief and said she and her family had endured years of emotional distress over the case.

Speaking to News Central, she said she has remained in the United Kingdom since the legal proceedings began 11 years ago.

She said: “I’m just thankful to God, it’s been arduous, almost 11 years. It’s been traumatic not just for me but for my family, friends, my 93-year-old mother in Port Harcourt and for my son.

“It has been a hard journey, but I tell you this, God will always do as He will. God will be God and God is not a man that He should lie; when He promises you something, He will see it through.

“For almost 11 years I have been here. I did my job to the best of my ability.”

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I Never Saw Report that Led to Natasha’s Suspension, Says Ireti Kingibe

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3 days ago

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June 18, 2026

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The lawmaker representing the Federal Capital Territory (FCT), at the Senate, Ireti Kingibe, says she did not see any report that led to the suspension of Kogi Central Senator, Natasha  Akpoti-Uduaghan.

Kingibe made this disclosure on Wednesday when she featured in an interview on Arise Television’s ‘Prime Time’.

She said she was at a retreat with Edo North Senator, Adams Oshiomhole, when she heard about the report.

“I never saw the report that led to Natasha’s suspension. I was at a retreat. I had earlier stated that I was there with three or four other senators who are members of the committee.

“We attended the Committee on Petitions and Public Complaints, signed the attendance register, and I later left for the tax reform retreat, which I considered more important at the time.

“It affects my constituents much more than disciplining a senator, and I figured that the other people who were not part of that committee would take care of it.

“I even complained to other Senators, specifically to Senator Enyinnaya Abaribe. I complained to him very bitterly that I had not seen that report. I didn’t see it then. I have not seen it till now,” she said.

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UK Court Clears Ex-Petroleum Minister Alison-Madueke of All Corruption Charges

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4 days ago

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June 17, 2026

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Former Nigerian oil minister Diezani Alison-Madueke was on Wednesday found not guilty ​by a London jury of six bribery charges, after ‌a rare corruption trial of a high-profile former energy official.
Alison-Madueke, minister for petroleum resources between 2010 and 2015 under then-president Goodluck Jonathan, stood trial ​charged with five counts of accepting bribes and a ​charge of conspiracy to commit bribery, which she denied.
Prosecutors ⁠alleged Alison-Madueke, 65, was given “a life of luxury” in London ​from oil and gas industry figures seeking lucrative contracts in Nigeria, ​which has long grappled with mismanagement and corruption.
But the former minister, who was also briefly president of the Organization of the Petroleum Exporting Countries, ​said she never took any bribes and had no real ​influence over the awarding of lucrative government contracts.
After a trial at London’s Southwark ‌Crown ⁠Court, Alison-Madueke was acquitted by a jury of all six charges she faced after more than 46 hours of deliberation.
The not guilty verdicts are a major blow to British authorities, which began their ​investigation into corruption ​allegations against Alison-Madueke ⁠more than a decade ago.
Alison-Madueke stood trial alongside oil industry executive Olatimbo Ayinde, 54, who was ​charged with one count of bribery relating to ​Alison-Madueke ⁠and a separate count of bribery of a foreign public official.
Alison-Madueke’s brother Doye Agama, 69, was charged with conspiracy to commit bribery ⁠with ​his sister relating to payments made to ​Agama’s church.
Both Ayinde and Agama denied the charges against them and were also ​acquitted by the jury.

Source: Reuters

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