The Federal High Court in Abuja has ordered the final forfeiture of a Bombardier BD-700 Global 6000 private jet valued at N1.04 billion to the Federal Government over unpaid customs duties arising from its importation into Nigeria in 2015.
Justice James Omotosho delivered the ruling in suit No. FHC/ABJ/CS/1085/2025, holding that the operator, Orlean Invest Africa Limited, failed to justify why the aircraft should not be forfeited to the Federal Government.
The judgment was delivered on Thursday, while the certified true copy was sighted on Tuesday.
The court found that the jet, with Registration Mark 9H-GVG and Manufacturer’s Serial Number 9470, was imported into Nigeria on October 26, 2015 as a non-commercial private aircraft without payment of the required customs duty or the issuance of a Temporary Import Permit.
Justice Omotosho held that the failure to regularise the aircraft’s importation status violated the Nigeria Customs Service (NCS) Act, 2023, noting that Section 246(a) of the Act prescribes seizure and forfeiture for such breaches.
He stated that the respondents provided no evidence of customs duty payment, resulting in a loss of revenue to the Federal Government.
The Nigeria Customs Service assessed the outstanding customs duty on the aircraft at N1,044,493,295.54, stating that the jet was imported without the required permits, approvals or duty payments.
The court held that the operator was required to obtain a Temporary Admission Permit and provide an undertaking to re-export the aircraft within an approved period of one to two years.
The respondents argued 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.
They also contended that the NCS Act, 2023 could not apply retrospectively and relied on clearances issued by the Nigerian Civil Aviation Authority (NCAA).
Justice Omotosho dismissed the arguments, holding that Section 280(1)–(4) of the Act preserves obligations under the repealed Customs and Excise Act. He also relied on an NCAA circular issued on January 17, 2017, which requires aircraft owners and operators importing aircraft into Nigeria to obtain customs clearance, pay applicable duties or secure a Temporary Import Permit.
The court found that the respondents failed to comply with the directive and again noted the absence of proof of customs duty payment.
The case arose from an audit conducted by the NCS in 2024 to review importation compliance by private aircraft operating in Nigerian airspace.
The verification exercise, carried out between June 19 and July 19, 2024, identified multiple violations and led to warning notices being issued to affected operators.
On June 17, 2025, the court ordered the interim seizure and detention of the aircraft pending final determination.
In its final ruling, the court ordered the permanent forfeiture of the aircraft to the Federal Government of Nigeria.
Reacting to the judgment, counsel to the NCS, Okon Efut, SAN, said the ruling reinforced compliance with customs and revenue laws and described it as the first of its kind in Nigeria.
(Business Day)
