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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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Abuja is Safe, Peaceful, FG Counters US Security Alert

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The Federal Government of Nigeria has said that there is no security threat within its capital city, Abuja.

The Nigerian government stated this on Monday in response to an advisory by the United States’ Mission in Nigeria warning all Americans to stay away from all military and government facilities in Abuja.

“Due to increased security concerns arising from current global developments, U.S. Mission Nigeria informs U.S. citizens that all U.S.

“Embassy employees and their families are prohibited from non-official travel to a Nigerian military site or other government venue in Abuja at this time,” the mission had stated.

In its response, the Nigerian government maintained that Abuja remained safe for citizens and visitors alike.

In a statement, Nigeria’s Information Minister Mohammed Idris said: “The Federal Government of Nigeria has taken note of the latest security advisory issued by the Embassy of the United States, restricting its staff and their families from non-official travel to military sites or other government facilities in the Federal Capital Territory (FCT), Abuja.

“While the Federal government recognizes and respects the right of foreign missions, including the U.S. Embassy, to issue travel advisories to their citizens, it is important to state categorically that Abuja remains safe for citizens, residents, and visitors alike.

“Nigeria’s security agencies are working around the clock to ensure the continued safety and protection of all residents of the FCT and across the country. The current security architecture in Abuja has not only been proactive but has also recorded significant successes in detecting, preventing, and neutralizing threats.”

“We understand that the U.S. advisory is based on general global developments and does not reflect any imminent or specific threat within the FCT. However, we reiterate to all diplomatic missions, investors, development partners, and the general public that there is no cause for alarm.

“The Federal Government wishes to reaffirm its commitment to the safety of all residents and to maintaining Abuja’s reputation as one of the most secure capitals in the world. Our security and intelligence agencies are monitoring developments across the country and are fully prepared to respond decisively to any threat.

“We encourage citizens to conduct their lawful activities without fear, while also remaining vigilant and reporting any suspicious activity to the relevant authorities,” the minister added.

Meanwhile, the US State Department has issued a “worldwide caution” for Americans, saying the conflict in the Middle East could put those traveling or living abroad at an increased security risk.

“The conflict between Israel and Iran has resulted in disruptions to travel and periodic closure of airspace across the Middle East. There is the potential for demonstrations against US citizens and interests abroad,” the State Department’s security alert said.

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Trump Confirms US Bombing of Iran’s Nuclear Sites, Warns Against Attempt to Retaliate

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U.S. President, Donald Trump, has disclosed that the United States has carried out “very successful attack” on three nuclear sites in Iran namely Fordow, Natanz, and Esfahan.

President Trump disclosed this via Truth Social while warning that “any retaliation by Iran against the United States of America will be met with force far greater than what was witnessed tonight”.

Trump in posts on the social media platform on Saturday described the attack on the Fordow, Natanz, and Esfahan nuclear sites as historic for the USA, Israel and the world, adding that Iran must now agree to end the war.

“We have completed our very successful attack on the three Nuclear sites in Iran, including Fordow, Natanz, and Esfahan.

“All planes are now outside of Iran air space. A full payload of bombs was dropped on the primary site, Fordow. All planes are safely on their way home.

“Congratulations to our great American warriors. There is not another military in the world that could have done this. Now is the time for peace,” Trump wrote.

Sources said the United States Air Force used 6 Northrop B-2 Spirit stealth bombers to drop 12 bunker-buster bombs, that is 360,000 lbs, on the Fordow Nuclear Facility, obliterating the entire nuclear capability.

This is coming after hostilities broke out between Israel and Iran on June 13, when Israel launched airstrikes on several sites across Iran, including military and nuclear facilities, prompting Tehran to launch retaliatory strikes.

The Israel versus Iran crisis has led to fatalities running into hundreds as Iranian Foreign Minister Abbas Araghchi, on Saturday, warned that the U.S. participation in Israel’s ongoing attacks on Iran would be “very unfortunate” and “extremely dangerous for everyone.”

Also, the United Nations’ Secretary-General Antonio Guterres had warned that the ongoing violent conflict between Iran and Israel is “a fire no one can control” and risks spiraling out of control.

Meanwhile, the UN nuclear watchdog, the International Atomic Energy Agency (IAEA) had earlier released the most alarming update on the ongoing Israel’s attacks on Iran’s nuclear facilities.

IAEA Director General, Rafael Grossi, on Friday, warned the UN Security Council that Israeli attacks on Iranian nuclear facilities were degrading critical safety systems and placing millions at potential radiological risk.

Grossi said at Natanz, the destruction of electricity infrastructure and direct strikes on enrichment halls had led to internal contamination.

Grossi said while no radiological release has been detected outside the facility, warned that uranium compounds now posed significant health hazards within.

At Isfahan, the UN nuclear watchdog boss said multiple buildings including a uranium conversion plant and a metal processing facility, were hit.

At Arak’s Khondab reactor site, he said that damage was sustained, though the facility was not operational.

The greatest risk, however, he said, is the Bushehr Nuclear Power Plant, which remains operational.

Grossi warned that a direct strike “could result in a high release of radioactivity to the environment.”

He stressed that even a disruption of its external power supply could lead to a core meltdown.

In the worst-case scenario, radiation would affect populations hundreds of kilometres away and require mass evacuations, he warned.

Grossi also warned against any attack on the Tehran Nuclear Research Reactor, which could endanger millions in the capital.

“Nuclear facilities and material must not be shrouded by the fog of war,” he said. We must maintain communication, transparency and restraint,” the IAEA chief stressed.

Grossi pledged that the IAEA would continue to monitor and report on nuclear safety conditions in Iran and reiterated his readiness to mediate.

He stressed that the agency “can guarantee, through a watertight inspections system,” that nuclear weapons will not be developed in Iran, urging dialogue.

“The alternative is a protracted conflict and a looming nuclear threat that would erode the global non-proliferation regime,” he stressed.

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Adeleke Rejoices with Oluwo of Iwo, Oba Akanbi at 58

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The Executive Governor of Osun State, Senator Ademola Adeleke, has rejoiced with the Paramount ruler of Iwoland, HIM Oba Abdulrasheed Adewale Akanbi, Telu I, on the occasion of his 58th birthday, lauding the foremost traditional ruler’s passionate commitment to uplifting humanity.

A statement by the Governor’s Chief Press Secretary, Mallam Olawale Rasheed rveals tgat the Governor acknowledges Oba Akanbi’s exceptional sense of dedication to the advancement of Iwoland, utilising contacts and his God-given resources to facilitate developments, praising him for leading the charge for the remarkable transformation that Iwoland is experiencing under his reign.

The Governor commends the frontline monarch for the shared vision for growth and impactful governance, hailing him as a model for purposeful leadership given the monumental progress that Iwoland is recording under this rulership.

“I rejoice with His Imperial Majesty, Oba Abdulrasheed Adewale Akanbi, Telu I, on the occasion of his birthday. Oba Akanbi is a visionary leader and his steadfast pursuit of a virile and prosperous Iwoland is truly inspiring,” the Governor was quoted in a congratulatory message.

“On this day, I honour Kabiyesi’s exceptional contributions to the promotion of our tradition and the endearing effort in fostering peace and harmony in Iwoland and Osun state as a whole.

“It is my prayer that Kabiyesi’s new age brings him more joy and abundant blessings. I also beseech God Almighty to give him more grace to continue his life of service and impact.”

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