Abuja: The Federal High Court has ordered the forfeiture of a ₦1 billion Bombardier BD-700 Global 6000 jet operated by Orlean Invest Africa Limited to the Federal Government, following the company’s failure to pay customs duty since the aircraft’s importation in 2015.
The ruling delivers a decisive blow against duty evasion and reinforces the government’s stance on strict compliance with customs regulations.
The forfeiture underscores the judiciary’s resolve to uphold accountability and ensure that high-value assets entering Nigeria meet statutory obligations.
Justice James Omotosh ruled that the respondents did not justify keeping the aircraft from the Federal Government of Nigeria.
The judgment in the suit marked FHC/ABJ/CS/1085/2025 was delivered by Justice Omotosho on Thursday, but its certified true copy was sighted on Tuesday.
The jet, bearing Registration Mark: 9H-GVG and Manufacturer’s Serial Number: 9470, was imported into Nigeria on Oct. 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 in clear violation of the Nigeria Customs Service Act, 2023.
He stated that Section 246(a) of the Act prescribes seizure and forfeiture as penalties for such breaches.
The judge emphasised that the respondents failed to present any evidence of payment of customs duty, thereby depriving the Federal Government of substantial revenue.
Justice Omotosho called the conduct a deliberate attempt to cheat the government of lawfully due revenue.
The Nigeria Customs Service (NCS) assessed the outstanding customs duty liability on the aircraft at ₦1,044,493,295.5.4.
According to the NCS, the aircraft was brought into the country without the necessary permits, approvals, or duty payments.
Justice Omotosho said the company should have obtained a Temporary Admission Permit and an undertaking to re-export the aircraft within the approved period of one to two years.
The respondents argued that the aircraft is foreign-registered in Malta, listed on Malta’s Civil Aviation Register, and operated under international charter by Elit’Avia Malta Ltd.
They also argued that the Nigeria Customs Service Act, 2023, could not apply retrospectively. They cited clearances issued by the Nigerian Civil Aviation Authority (NCAA), including Maintenance and Flight Operations Clearance Certificates.
But Justice Omotosho dismissed these 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 Jan. 17, 2017, which mandates that all aircraft owners and operators importing aircraft into Nigeria obtain customs clearance and pay duties, or secure a Temporary Import Permit.
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 a 2024 audit conducted by the NCS, which, between January and March 2024, reviewed importation compliance of private aircraft operating in Nigerian airspace.
The verification exercise, carried out between June 19, 2024, and July 19, 2024, revealed widespread violations, prompting warning notices to affected operators.
Earlier, on JuOn June 17, 2025, prior to the final ruling, the court ordered the interim seizure and detention of the Bombardier jet pending the case’s final determination. Ruling, the court ordered the aircraft’s permanent forfeiture to the Federal Government of Nigeria.
Mr Okon Efut, SAN, lawyer to the NCS, in his response to the judgment, praised the judiciary for enforcing compliance with existing laws, describing the decision as groundbreaking and the first of its kind in Nigeria.
