This was the judgement delivered by John Tsoho, chief judge of the
federal high court, on Wednesday in a suit marked FHC/ABJ/CS/1113/2019.
Kehinde Ogunwumiju, a senior advocate of Nigeria (SAN), instituted
the suit after officers of the NSC demanded and collected import duty
and other related charges from him in respect of his personal effect (a
Louis Vuitton laptop bag) found in his baggage at Nnamdi Azikwe
International Airport, Abuja on June 24, 2019.
Ogunwumiju, through his lawyer Tunde Adejumo, argued that pursuant
to 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 the NCS to have collected
N156, 955. 20k as import duty on his personal items.
Delivering judgment, the judge held that the customs ought not to
charge import duty on goods contained in a passenger’s baggage, provided
that the said goods are not intended for sale, barter or exchange, and
that they are personal and household effects.
The judge held that the plaintiff (Ogunwumiju) established evidence
to show that the items found in his baggage by the officers of the NCS
were meant for his personal use.
He said: “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.”
The judge, therefore, ordered the NCS to refund the N156, 955. 20k collected as import duty to Ogunwumiju.
He also ordered the NSC to pay N5 million as exemplary damages to the plaintiff.
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