The judge said the respondents failed to present any evidence of customs duty payment for the importation of the Bombardier Jet into Nigeria in 2015.
The Federal High Court in Abuja has ordered the final forfeiture of a Bombardier BD-700 Global 6000 private jet operated by Orlean Invest Africa Limited to the federal government over its failure to pay customs duty since its importation into Nigeria in 2015.
The judge, James Omotosho, held in his judgement that the respondents failed to show any justification for why the aircraft should not be forfeited to the Federal Government of Nigeria.
The News Agency of Nigeria (NAN) reports that Mr Omotosho delivered the judgement on Thursday (22 January) in the suit marked: FHC/ABJ/CS/1085/2025. But the agency only saw the certified true copy of the judgement on Tuesday.
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The judge found that the jet, bearing Registration Mark: 9H-GVG and Manufacturer's Serial Number: 9470, was imported into Nigeria on 26 October 2015, well over 10 years ago, as a non-commercial private aircraft.
He said failure of Orlean Invest Africa Limited to pay the required customs duty or obtain a Temporary Import Permit was done in clear violation of the Nigeria Customs Service Act, 2023.
He stated that the law prescribes seizure and forfeiture as the penalty for such breaches under Section 246(a) of the Act.
The judge emphasised that the respondents failed to present any evidence of customs duty payment, thereby depriving the federal government of substantial revenue.
Mr Omotosho described the conduct as a deliberate attempt to cheat the government of revenue lawfully due to it.
The Nigeria Customs Service (NCS) had assessed the outstanding customs duty liability on the aircraft at over N1 billion (N1,044,493,295.54).
According to the NCS, the aircraft was brought into the country without the necessary permits, approvals or duty payments.
Mr Omotosho said 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.
What aircraft owner told court as defence
The respondents, in their arguments, said that the aircraft was foreign-registered in Malta, listed on the Civil Aviation Register of Malta, and operated under international charter by Elit'Avia Malta Ltd.
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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.
But Mr 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 17 January 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.
He found that the respondents failed to comply with this directive and again noted the absence of any proof of duty payment.
How case started
The case arose from an audit exercise conducted by the NCS in 2024, which reviewed the importation compliance of private aircraft operating in Nigerian airspace.
The verification exercise, carried out between 19 June 2024 and 19 July 2024, revealed widespread violations, prompting warning notices to affected operators.
Earlier, on 17 June 2025, the court 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.
A lawyer to the NCS, Okon Efut, who is a Senior Advocate of Nigeria (SAN), hailed the judgement and praised the judiciary for enforcing compliance with existing laws, describing the decision as groundbreaking and the first of its kind in Nigeria.
