The Federal High Court in Abuja has ordered the permanent forfeiture of a Bombardier BD-700 Global 6000 private jet operated by Orlean Invest Africa Limited to the Federal Government, following the company’s failure to pay customs duties since the aircraft was brought into Nigeria in 2015.
Justice James Omotosho delivered the ruling, holding that the respondents failed to provide any valid reason why the aircraft should not be forfeited to the government.
The judgment, delivered last Thursday in suit number FHC/ABJ/CS/1085/2025, was sighted on Tuesday, according to the News Agency of Nigeria (NAN).
In his decision, the judge found that the aircraft, registered as 9H-GVG with manufacturer’s serial number 9470, was imported into Nigeria on October 26, 2015 as a non-commercial private jet without fulfilling statutory customs requirements.
Justice Omotosho held that Orlean Invest Africa Limited neither paid the applicable customs duty nor obtained a Temporary Import Permit, actions he said clearly violated provisions of the Nigeria Customs Service Act, 2023.
He noted that Section 246(a) of the Act prescribes seizure and forfeiture as penalties for such infractions.
The court further observed that the respondents failed to present any evidence of customs duty payment, a lapse which deprived the Federal Government of significant revenue.
Describing the conduct as deliberate, the judge said it amounted to an attempt to evade lawful government revenue obligations.
The Nigeria Customs Service (NCS) had assessed the outstanding duty on the aircraft at ₦1,044,493,295.54, noting that the jet was imported without the required permits, approvals or duty payments.
Justice Omotosho explained that the aircraft should have been covered by a Temporary Admission Permit, which would require a formal undertaking to re-export the jet within an approved period of one to two years.
In their defence, the respondents argued that the aircraft was registered in Malta, listed on the Civil Aviation Register of Malta, and operated internationally by Elit’Avia Malta Ltd.
They also contended that the Nigeria Customs Service Act, 2023 could not be applied retrospectively and cited clearances obtained from the Nigerian Civil Aviation Authority (NCAA), including maintenance and flight operation approvals.
However, the court dismissed these claims, holding that Section 280(1)–(4) of the Act preserves obligations under the repealed Customs and Excise Act.
Justice Omotosho also relied on an NCAA circular issued on January 17, 2017, which requires all aircraft owners and operators importing aircraft into Nigeria to obtain customs clearance and either pay duties or secure a Temporary Import Permit.
He noted that the respondents failed to comply with this directive and again found no evidence of duty payment.
The case followed an audit conducted by the NCS in 2024 to review import compliance among private aircraft operating in Nigerian airspace.
The audit, carried out between June 19 and July 19, 2024, uncovered multiple violations and led to warning notices being issued to affected operators.
Earlier, on June 17, 2025, the court had ordered the interim seizure and detention of the aircraft pending the final outcome of the case.
In its final ruling, the court ordered the jet’s permanent forfeiture to the Federal Government.
Reacting to the judgment, counsel to the NCS, Mr Okon Efut, SAN, commended the judiciary for upholding the law, describing the ruling as historic and the first of its kind in the country.