D-dukedigest

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...

Whether the Pandemic: Covid-19, Could Trigger a Force Majeure Clause  On March 11, 2020 the World Health Organization (WHO) officially declared COVID-19 a global Pandemic in a bid to curtail the sporadic spread of the Virus. Several Countries of the world, are contained to enforce a general lockdown to the effect that it's citizens must now remain at home or in isolation. This has no doubt had a ripple effect on commercial activities as a number of businesses were forced to shut down operations. In the light of this, the performance of contractual obligations has no doubt been truncated. Supply contracts, construction contracts, simple contracts, even the servicing of bond programme where performance may may be hindered or has been rendered almost impossible to execute as a result of this outbreak. It is important to include a "Force Majeure" clause in commercial contracts which basically operates to suspend excuse or even terminate performance of it's obligations...