The Federal High Court in Abuja has ordered the final seizure, condemnation and forfeiture of a Bombardier BD-700 Global 6000 private jet valued at over N1bn to the Federal Government (FG) over unpaid customs duties dating back to 2015.
Justice James Omotosho made the order on Thursday January 22, while delivering judgement in Suit No. FHC/ABJ/CS/1085/2025.
The aircraft, with Registration Mark 9H-GVG and Manufacturer’s Serial Number 9470, is operated by Orlean Invest Africa Limited.
Justice Omotosho held that the respondents failed to show cause why the aircraft should not be finally seized and forfeited to the FG.
The court found that the Bombardier jet was imported into Nigeria on October 26, 2015 as a non-commercial private aircraft, but no import duty was paid, nor was a Temporary Import Permit (TIP) obtained, in violation of Nigeria’s customs laws.
Justice Omotosho held that such failure constitutes a breach of the Nigeria Customs Service Act, 2023, with the penalty being seizure and forfeiture under Section 246(a) of the Act.
“The respondents submitted no proof of payment of customs duties and in fact deprived the Federal Government of Nigeria of revenue by failing to pay customs duty on the aircraft,” the judge stated.
The court condemned the practice of operating aircraft in Nigeria under foreign registration as a means of evading customs obligations.
“Proof of payment of customs duty would have helped the respondents’ case, but they failed to exhibit same. The failure to pay any customs duty since importing the aircraft into Nigeria is a grave breach of the law and affects the revenue flow of the Federal Government,” Justice Omotosho held.
“Hiding under foreign ownership to operate aircraft in Nigeria for years is nothing more than an attempt to cheat the government of revenue due to it,” the judge added.
The Nigeria Customs Service (NCS) assessed the outstanding customs duty liability at N1,044,493,295.54. According to the NCS, the aircraft was imported without any permit, approval or payment of the required duties.
The service noted that a Temporary Admission or Import Permit should have been obtained, with an undertaking to re-export the aircraft at the expiration of the approved period, usually between one and two years.
The respondents had argued that the aircraft is foreign-registered, listed on the Civil Aviation Register of Malta, and operated internationally under lawful regulatory regimes.
They also contended that the Nigeria Customs Service Act, 2023 could not apply retrospectively, as the aircraft was imported before the Act came into force. Additionally, they claimed to have obtained relevant aviation clearances from the Nigerian Civil Aviation Authority (NCAA).
However, the court rejected these arguments, holding that Section 280(1)–(4) of the 2023 Act contains a savings clause preserving obligations under the repealed Customs and Excise Act.
Justice Omotosho further relied on an NCAA notice/circular dated January 17, 2017, which mandates all aircraft owners and operators importing aircraft into Nigeria, whether for permanent or temporary operations, to obtain import clearance and pay applicable duties or secure a Temporary Import Permit from the Nigeria Customs Service.
The court held that the respondents failed to comply with the directive and provided no evidence of customs duty payment.
“This honourable court hereby orders the final seizure, condemnation and forfeiture of Bombardier BD-700 Global 6000 with Registration Mark 9H-GVG and Manufacturer’s Serial No. 9470 at any airport in Nigeria to the Federal Government of Nigeria,” the court held.
The suit stems from an audit conducted by the Nigeria Customs Service in 2024 on private aircraft operating within Nigerian airspace.
The verification exercise, carried out between June 19 and July 19, 2024, revealed widespread non-compliance with customs duty obligations among private aircraft operators, leading to the issuance of warning notices.
It would be recalled that the court had on June 17, 2025, granted an interim order for the seizure and detention of the aircraft and directed the respondents to show cause why it should not be forfeited.
Okon N. Efut, a Senior Advocate of Nigeria, represented the Nigeria Customs Service, while Ama Etuwewe, a Senior Advocate of Nigeria, represented the respondents in the case.
