The Federal High Court in Abuja has ordered the final seizure, condemnation, and forfeiture of a Bombardier BD-700 Global 6000 private jet operated by Orlean Invest Africa Limited over its failure to pay customs duties since its importation into Nigeria in 2015.
Delivering judgment in Suit No. FHC/ABJ/CS/1085/2025 on Thursday, January 22, 2026, Justice J.K. Omotosho ruled that the respondents failed to show any justification for why the aircraft should not be forfeited to the Federal Government of Nigeria.
The court found that the jet, bearing Registration Mark 9H-GVG and Manufacturer’s Serial Number 9470, was imported into Nigeria on October 26, 2015 as a non-commercial private aircraft. However, Orlean Invest Africa Limited neither paid the required customs duty nor obtained a Temporary Import Permit, actions the court held to be a clear violation of the Nigeria Customs Service Act, 2023.
Justice Omotosho stated that the law prescribes seizure and forfeiture as the penalty for such breaches under Section 246(a) of the Act. He emphasized that the respondents failed to present any evidence of customs duty payment, thereby depriving the Federal Government of substantial revenue.
In a strongly worded judgment, the court condemned the practice of operating aircraft in Nigeria under foreign registration as a means of evading customs obligations. Justice Omotosho described the conduct as a deliberate attempt to cheat the government of revenue lawfully due to it.
The Nigeria Customs Service (NCS) assessed the outstanding customs duty liability on the aircraft at ₦1,044,493,295.54. According to the Service, the aircraft was brought into the country without the necessary permits, approvals, or duty payments. The court noted that a Temporary Admission Permit should have been obtained, along with an undertaking to re-export the aircraft within the approved period of one to two years.
The respondents argued that the aircraft is foreign-registered in Malta, listed on the Civil Aviation Register of Malta, and operated under international charter by Elit’Avia Malta Ltd. They also contended that the Nigeria Customs Service Act, 2023 could not apply retrospectively and cited clearances obtained from the Nigerian Civil Aviation Authority (NCAA), including Maintenance and Flight Operations Clearance Certificates.
Justice Omotosho dismissed these arguments, holding that Section 280(1)-(4) of the Act preserves obligations under the repealed Customs and Excise Act. He further relied on an NCAA circular issued on January 17, 2017, which mandates all aircraft owners and operators importing aircraft into Nigeria to obtain customs clearance and pay duties or secure a Temporary Import Permit.
The court found that the respondents failed to comply with this directive and again noted the absence of any proof of duty payment.
The case arose from an audit exercise conducted by the Nigeria Customs Service in 2024, which reviewed the importation compliance of private aircraft operating in Nigerian airspace. The verification exercise, carried out between June 19 and July 19, 2024, revealed widespread violations, prompting warning notices to affected operators.
Earlier, on June 17, 2025, the court had ordered the interim seizure and detention of the aircraft pending a final determination.
In its final ruling, the court ordered the aircraft’s permanent forfeiture to the Federal Government of Nigeria.
Reacting to the judgment, Mr. Okon N. Efut, SAN, counsel to the Nigeria Customs Service, praised the judiciary for enforcing compliance with existing laws, describing the decision as groundbreaking and the first of its kind in Nigeria.
Dr. Emmanuel Zungwem Agbakor, alongside Lucky Arikpo and Lucia Francis Omoga, represented the Nigeria Customs Service, while Ama Etuwewe, SAN, and Fortress Ogele appeared for the respondents.
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