The Abuja Division of the Federal High Court has from now on barred the Nigeria Customs Service, NCS, from charging import duties goods, personal and household effects found in a passenger’s baggage; provided that the said items are not intended for sale, barter or exchange.
The court made the decision on Wednesday while delivering its judgement on a case between Kehinde Ogunwumiju, SAN, and the Nigerian Customs Service Board.
The plaintiff, Mr Ogunwumiji, had approached the court seeking a declaration that it was unlawful for officers of the NCS officers to have demanded and collected import duty on his Louis Vuitton laptop bag found in his baggage when he arrived at the Nnamdi Azikwe International Airport, Abuja on June 24, 2019.
Delivering its judgement, the court, in the presence of Chief Judge J.T.Tsoho, found that the laptop bag found in the plaitiff’s 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 on the said bag, the officers had to establish that the said bag was meant for sale, exchange or barter.
The court, therefore, declared the N156,955 import duty collected by the NCS from the plaintiff unlawful, null and void.
The court also ordered the NCS to pay to the plaintiff the sum of N5million as exemplary damages.
Following this judgment, the court ruled that it is now unlawful for officers of the NCS 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.
