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Showing posts from May, 2020
PAYMENT OF IMPORT DUTY ON GOODS/PERSONAL EFFECTS CONTAINED IN A PASSENGER'S BAGGAGE IS UNLAWFUL Whether the payment of import duty in personal effects contained in passengers baggage is lawful, received a well reasoned answer in Kehinde Ogunwumiju,SAN v. Nigerian Customs Service & Anor  On Wednesday, 13th May, 2020 the Federal High Court, Abuja Judicial Division [Coram: J.T.Tsoho, CJ] delivered its judgment in Kehinde Ogunwumiju, SAN v. Nigerian Customs Service Board & Anor: Suit No: FHC/ABJ/CS/1113/2019. The Plaintiff (Kehinde Ogunwumiju, SAN) via his counsel Tunde Ahmed Adejumo, Esq had approached the Court via an Originating Summons primarily 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 Nigerian Customs Service to have demanded and collected import duty and other related charge