Court rules against Customs’ collection of import duty on personal effects
…Awards N5m compensation to Plaintiff
passenger’s luggage, a Federal High Court sitting in Abuja has ruled on Wednesday.
passenger’s luggage are intended for sale, barter or exchange.
through his Counsel, Tunde Ahmed Adejumo Esq, primarily sought a declaration that in view of the provisions of Section 8 of the Customs , Excise Tariff, etc. (Consolidation) Act and the 2nd Schedule to the Customs, Excise Tariff, etc.(Consolidation) Act, it was unlawful for officers of the Nigeria Customs Service to demand and collect import duty and other related charges from the Plaintiff in respect of his personal effect(A Louis Vuitton Lap Top Bag) found in his luggage following a search by the customs officers on his arrival at the Nnamdi Azikiwe International Airport, Abuja on the 24th June, 2019.
(Consolidation) Act and the 2nd Schedule to the Customs, Excise Tariff, etc. (Consolidation) Act was of the view that goods contained in a passenger’s luggage, provided that the said goods are not intended for sale,
barter or exchange; and personal and household effects are exempted from import duty.
Lap Top Bag found in his luggage by the Customs officers belonged to him and was meant for his personal use.
said Louis Vuitton Lap Top Bag found in the Plaintiff’s luggage if it establish through credible evidence that the said bag was intended for sale, barter or exchange.