The Federal High Court in Abuja has ordered the permanent forfeiture of a Bombardier BD-700 Global 6000 private jet to the Federal Government of Nigeria after its operators failed to pay customs duties since the aircraft was brought into the country in 2015.
Delivering judgment, Justice James Omotosho ruled that Orlean Invest Africa Limited, which operated the jet, could not provide any evidence showing that the required customs duties were paid or that a valid temporary import permit was obtained for the aircraft.
The suit, marked FHC/ABJ/CS/1085/2025, was decided on Thursday, January 22, although the certified true copy of the judgment became public on Tuesday, according to the News Agency of Nigeria (NAN).
Justice Omotosho held that the aircraft, with registration number 9H-GVG and manufacturer’s serial number 9470, was imported into Nigeria on October 26, 2015 as a non-commercial private jet. He found that the failure to regularise its importation status for over a decade amounted to a clear breach of the Nigeria Customs Service (NCS) Act, 2023.
The judge explained that under Section 246(a) of the Act, seizure and forfeiture are the prescribed penalties for such violations. He described the conduct of the respondents as a deliberate attempt to deny the federal government revenue legally due to it.
The Nigeria Customs Service assessed the outstanding duty on the aircraft at over ₦1.04 billion, stating that the jet was brought into the country without the necessary permits, approvals, or duty payments. The court noted that the operators ought to have obtained a Temporary Admission Permit, with an undertaking to re-export the aircraft within one to two years.
In their defence, the respondents argued that the aircraft was registered in Malta, operated under international charter by Elit’Avia Malta Ltd, and cleared by the Nigerian Civil Aviation Authority (NCAA) for maintenance and flight operations. They also contended that the Customs Service Act, 2023 could not be applied retrospectively.
However, Justice Omotosho rejected these claims, citing Section 280(1)–(4) of the Act, which preserves obligations under the repealed Customs and Excise Act. He also relied on an NCAA circular issued on January 17, 2017, which requires all aircraft imported into Nigeria to obtain customs clearance and either pay duties or secure a temporary import permit.
The court found that the respondents failed to comply with these requirements and again noted the absence of proof of any duty payment.
The case followed an audit exercise conducted by the NCS in 2024 to review the importation compliance of private aircraft operating in Nigeria. The exercise, carried out between June and July 2024, uncovered widespread violations and led to warning notices being issued to affected operators.
Earlier, on June 17, 2025, the court had ordered the interim seizure and detention of the aircraft pending final determination of the case. In its final ruling, the court ordered the jet’s permanent forfeiture to the Federal Government of Nigeria.
Reacting to the judgment, counsel to the NCS, Okon Efut (SAN), praised the decision, describing it as groundbreaking and the first of its kind in Nigeria, and commended the judiciary for upholding compliance with existing laws.
(NAN)