The Federal High Court, Abuja Division, 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.
Justice James Omotosho, in a judgment, held that the respondents failed to show any justification for why the aircraft should not be forfeited to the government.
The judgment in the suit marked FHC/ABJ/CS/1085/2025 was delivered on Thursday, but its certified true copy was sighted on Tuesday.
The judge 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.
He said the 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 payment of customs duty, thereby depriving the government of substantial revenue. He described the conduct as a deliberate attempt to cheat the government of revenue lawfully due to it.
The Nigeria Customs Service had assessed the outstanding customs duty liability on the aircraft at ₦1,044,493,295.54.
According to the NCS, the aircraft was brought into the country without the necessary permits, approvals, or duty payments.
The judge 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.
The respondents argued that the aircraft was foreign-registered in Malta, listed on Malta’s Civil Aviation Register, and operated under an 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, including Maintenance and Flight Operations Clearance Certificates.
However, the judge dismissed the arguments, holding that Section 280(1)-(4) of the Act preserves obligations under the repealed Customs and Excise Act.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 that all aircraft owners and operators importing aircraft into Nigeria obtain customs clearance and pay duties, or secure a TIP.
He 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 conducted by the NCS in 2024 that reviewed the importation compliance of private aircraft operating in Nigerian airspace.
The verification, carried out between June 19, 2024, 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 government.
(NAN)
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