By Akinwale Kasali
A Federal High Court sitting in Abuja has slammed the Nigeria Customs & Excise for brazenly robbing Nigerians.
The Hon. Justice J.T. Tosho dismissed as illegal an unlawful, the payments of import duties on goods/personal effects contained in a passenger’s baggage.
He delivered this judgement on Wednesday, 13th May, in a case filed by Mr Kehinde Ogunwumiju, SAN against the Nigerian Customs Service Board & Anor: in Suit No: FHC/ABJ/CS/1113/2019.
Ogunwumiju had, through his Counsel, Tunde Ahmed Adejumo, approached the Court in an Originating Summons 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 him 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.
Giving Judgement in the case, the Hon Judge, after its analysis 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 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.
*Personal and household effects.
Based on the evidence before it, the Plaintiff, the Court said, has “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 said 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.
The defendants were, also, ordered to pay to the Plaintiff the sum of N5, 000, 000.00 (Five Million Naira) as exemplary damages.
What this judgment means is that , it is unlawful for officers of the Nigerian Customs Service to demand and/or 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.
However, 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.
