A federal high court in Abuja has declared that it is
unlawful for the Nigerian Customs Service (NCS) to collect import duty on items
that are meant for personal use.
John Tsoho, chief judge of the federal high court, gave this
order on Wednesday while delivering judgment 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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