The Abuja Federal High Court has slammed N5 Million fine on the Nigeria Customs Service (NCS) for unlawfully collecting N156, 955.20 from one Kehinde Ogunwumiju as duty on personal effects he imported into the country.
Ogunwumiju had approached the Federal High Court, 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 Nigeria Customs Service to have collected import duty and other related charges from the him in respect of his personal effect.
A Louis Vuitton Lap Top Bag was reportedly found in his baggage following a search by the officers of the Nigeria Customs Service upon his arrival at the Nnamdi Azikwe International Airport, Abuja on the 24th June, 2019.
The Court in its judgment on the Suit No: FHC/ABJ/CS/1113/2019 between Kehinde Ogunwumiju, SAN v. Nigeria Customs Service Board & Anor said, “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.
It said, goods contained in a passenger’s baggage provided that the said goods are not intended for sale, barter or exchange and personal and household effects.
The Court found that based on the state of the evidence before it, the Plaintiff, Ogunwumiju, had established that the Louis Vuitton Lap Top bag found in his baggage by the officers of the Nigeria 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 court ruled that the Defendants (Nigeria Customs Service) 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 Nigeria Customs Service demanded and collected import duty and other related charges from the Plaintiff in respect of the said bag.
Consequently, the court ordered the Nigeria Customs to refund the N156, 955. 20k in import duty and other related charges that were collected, to the Plaintiff and also to pay to the Plaintiff the sum of N5Million as exemplary damages.
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