Federal High court forfeits N1bn Bombardier jet to FG over unpaid duties

In a landmark ruling, the Federal High Court in Abuja has ordered the permanent forfeiture of a Bombardier BD-700 Global 6000 private jet owned by Orlean Invest Africa Limited to the Federal Government following a prolonged dispute over unpaid customs duties.
Justice James Omotosho, who delivered the judgment, held that the company failed to provide any evidence to justify why the aircraft should not be surrendered to the government.
The court described the failure to pay duties as a deliberate attempt to evade lawful revenue obligations.
The aircraft, which bears the registration mark 9H-GVG and manufacturer’s serial number 9470, was imported into Nigeria in October 2015 as a non-commercial private jet.
According to the Nigeria Customs Service (NCS), the jet entered the country without the necessary approvals or customs clearance, accruing a total duty liability of N1,044,493,295.54.
Justice Omotosho noted that under the Nigeria Customs Service Act, 2023, all imported aircraft must either pay the required customs duty or secure a Temporary Import Permit within a one- to two-year period.
He further stressed that non-compliance attracts seizure and forfeiture under Section 246(a) of the law.
The defendants had argued that the aircraft was foreign-registered in Malta, operated under international charter by Elit’Avia Malta Ltd., and that they had obtained clearances from the Nigerian Civil Aviation Authority (NCAA).
They also contended that the new Customs Act should not apply retroactively to their 2015 importation.
However, the court dismissed these arguments, citing provisions of Section 280 of the Act, which preserve obligations under previous customs laws.
Justice Omotosho also referenced a NCAA circular issued in January 2017, requiring all aircraft entering Nigeria to comply with customs regulations, either through payment or temporary permits, noting that the defendants had provided no evidence of compliance.
The case traces its origins to a 2024 audit by the NCS, which reviewed the importation and compliance status of private aircraft operating in Nigeria.
The audit uncovered widespread violations and led to warning notices for multiple operators. On June 17, 2025, the court had previously ordered the interim seizure of the Bombardier jet pending final determination.
Reacting to the ruling, Okon Efut, SAN, counsel to the NCS, commended the judiciary for its decisive action, describing the judgment as pioneering in the enforcement of customs laws against private aircraft operators in Nigeria.
He highlighted that the decision sends a strong signal to other high-value asset owners that compliance with customs regulations is mandatory.
The forfeiture of the Bombardier jet underscores the government’s ongoing efforts to enhance revenue collection and enforce accountability in asset importation.



