The Federal High Court in Abuja has ordered the final forfeiture of a Bombardier BD-700 Global 6000 aircraft to the federal government.
The court, in a judgment delivered by Justice James Omotosho, held that evidence before it established that the aircraft with registration No. 9H-GVG was imported into the country on October 26, 2015, without a permit, approval, or payment of the required customs duty.
The judgement followed a suit marked: FHC/ABJ/CS/1085/2025, which was lodged before the court by the Nigerian Customs Service (NCS).
Cited as the 1st and 2nd respondents in the matter were a company, Orlean Invest Africa Limited, and the aircraft itself.
The NCS, the applicant, told the court that a required Temporary Admission Permit should have been obtained before the aircraft was imported into the country.
In addition, it told the court that the 1st respondent should have obtained a Temporary Import Permit to re-export the aircraft out of Nigeria at the expiration of the approved period for the permit, which ranges from one to two years.
The NCS, through its team of lawyers led by Chief Okon N. Efut, SAN, told the court that, following verification exercises on June 19 and July 19, 2024, it discovered that the respondents “had contrived diverse methods to evade payment of import duty.”
It told the court that, whereas the aircraft were imported under the guise of being a visitor to Nigeria, it ended up overstaying and operating more than is required for visiting aircraft.
Besides, the NCS stated that the 1st respondent has failed to pay the customs duty since the importation of the 2nd respondent into Nigeria in 2015, thereby depriving the FG of the revenue duty.
“That the duty payable on the 2nd respondent is N1, 044, 493, 295. 54,” Customs added.
Meanwhile, in its defence, the 1st defendant told the court that the aircraft was not registered in Nigeria but was currently listed on the Civil Aviation Register of Malta and operates international charter under lawful regulatory regimes.
The company further told the court that the aircraft was recorded with Elit Avia Malta Limited as its registered owner and operator.
Insisting that the aircraft does not belong to it, the 1st respondent said it was not imported into the country but chartered.
“That the 2nd respondent came into Nigeria as a visiting aircraft under the auspices of the 1st respondent on a charter basis and upon regulatory clearance by the Nigerian Civil Aviation Authority (NCAA).
“That the 2nd respondent was never converted from visiting or transit aircraft into a fully imported aircraft under Nigerian law,” the company added.
It further told the court that it last chartered the aircraft in 2018, saying that it could not be held liable for the unpaid customs duties.
Delivering judgement in the matter, Justice Omotosho held that the respondents failed to state any satisfactory cause why the aircraft should not be forfeited to the FG.
“The respondents submitted no proof of payment of customs duties and, in fact, have deprived the Federal Government of Nigeria of revenue by failing to pay customs duty on the 2nd respondent.
“Proof of payment of customs duty would have helped their case, but they failed to exhibit same. The failure to pay any customs duty since importing the 2nd respondent into Nigeria is a grave breach of the law and affects the revenue flow of the Federal Government of Nigeria.
“Hiding under foreign ownership to operate aircraft in Nigeria for years is nothing more than an attempt to cheat the government of revenue due to it.
“This honourable court orders the final seizure, condemnation and forfeiture of the Bombardier BD-700 Global 6000 with registration mark 9H-GVG and manufacturer’s serial number 9470 (the 2nd respondent) at any airport in Nigeria to the Federal Government of Nigeria,” Justice Omotosho held.
