The Federal High Court sitting in Abuja has ordered the final forfeiture of a Bombardier BD-700 Global 6000 private jet operated by Orlean Invest Africa Limited to the Federal Government of Nigeria over the non-payment of N1.04 billion in customs duty.
The judgment was delivered on Tuesday by Justice James Omotosho, following a suit instituted by the Nigeria Customs Service (NCS). The decision was reported by the News Agency of Nigeria (NAN).
According to the court, the aircraft was imported into Nigeria on October 26, 2015, but the owners failed to pay the required customs duties or obtain a valid Temporary Import Permit (TIP), in clear violation of Nigeria’s customs laws.
Court’s findings
Justice Omotosho ruled that Orlean Invest Africa Limited and other respondents failed to provide any justification for why the aircraft should not be forfeited to the Federal Government. The judge held that the failure to pay customs duty and secure appropriate importation permits amounted to a breach of the Nigeria Customs Service Act, which prescribes seizure and forfeiture for such infractions.
The court noted that the respondents provided no documentary evidence to show that customs duties were paid at the time of importation or afterward, effectively depriving the government of substantial revenue for nearly a decade.
“The respondents failed to show any justification for why the aircraft should not be forfeited to the Federal Government of Nigeria,” Justice Omotosho ruled, adding that the jet was lawfully seized by the NCS.
Arguments rejected by the court
In their defence, the respondents argued that the aircraft was foreign-registered in Malta and operated under an international charter arrangement by Elit’Avia Malta Ltd. They also contended that the provisions of the Nigeria Customs Service Act, 2023, could not be applied retrospectively to an aircraft imported in 2015.
Additionally, they cited clearances issued by the Nigerian Civil Aviation Authority (NCAA), including approvals for maintenance and flight operations, as evidence of regulatory compliance.
However, Justice Omotosho dismissed these arguments, stating that obligations under the repealed Customs and Excise Act were still applicable at the time of importation. He further relied on a January 17, 2017, NCAA circular which directed all aircraft owners importing aircraft into Nigeria to obtain customs clearance, pay applicable duties, or secure a Temporary Import Permit accompanied by an undertaking to re-export the aircraft within an approved timeframe.
The court found that Orlean Invest Africa Limited failed to comply with these requirements and did not present proof of duty payment or valid temporary import documentation.
Background to the case
The case arose from an audit conducted by the Nigeria Customs Service between June and July 2024, during which compliance levels among private aircraft operating in Nigerian airspace were reviewed. The audit uncovered widespread violations related to importation procedures and customs duty payments.
The NCS stated that the Bombardier Global 6000 jet owed N1.04 billion in customs duty and had been operating in Nigeria without the necessary permits since its importation.
In its final ruling, the court ordered the permanent forfeiture of the aircraft to the Federal Government, describing the decision as a significant enforcement milestone in Nigeria’s private aviation sector.
What you should know
The issue of private jets entering Nigeria without proper documentation or duty payment has persisted for years. In June 2024, the NCS launched a nationwide verification exercise aimed at identifying privately owned aircraft imported without the required permits and recovering outstanding customs duties.
As of August 2021, the NCS disclosed that 30 out of 65 verified private aircraft in Nigeria were liable to pay customs duties, many of which had entered the country under Temporary Importation agreements that later expired without settlement.
The latest ruling reinforces the government’s resolve to tighten enforcement, recover lost revenue, and ensure full compliance within Nigeria’s aviation sector.
Emmanuel Bassey is a Financial Expert that has worked in the Banking and Finance Industry for over 15+ years across different banks in Nigeria
