Uche Usim, Abuja
The Nigeria Customs Service (NCS) on Wednesday filed for the setting aside of the judgment delivered on May 13, 2020, by John Tsoho, the Chief Judge of the Federal High Court, Abuja, that forbade the Service from collecting import duties on personal goods contained in passenger baggage.
Spokesman of Customs, Mr Joseph Attah in a statement said the Service prayed the court to set the ruling because there was no fair hearing before the judgment was delivered; misapplication of the laws to arrive at the said judgment and the fact that the judgment was a nullity.
Attah explained that the NCS wants the case heard on its merit and equal opportunity given to all parties to adequately address the court.
He, however, assured that Customs was ready to comply with the outcome of the judicial processes.
Recall Justice Tsoho of Federal High court in Abuja had declared that it was totally unlawful for the Customs to collect import duty on items that are meant for personal use.
The judgment was delivered on 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.