The Nigerian Customs Service (NCS) said it needs to study the contents of a recent Appeal Court judgment exempting personal items from import duties before it obeys the ruling.

On Thursday, the Court of Appeal in Abuja upheld a Federal High Court ruling that exempts personal items, which are not for sale, exchange or barter, from import duties and other associated levies under the Customs and Excise Act and related Regulations.

The ruling was made in a case between Chikaosolu Ojukwu, a constitutional lawyer, and the customs service. Ojukwu had accused the NCS of unlawfully detaining him and seizing four iPhone 13 Pro devices upon his arrival at Lagos airport from the United Kingdom on February 20, 2022.

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They demanded N404,417 as import duty, value-added tax (VAT) and other levies on the phones. In response, Ojukwu filed a suit at the Federal High Court to request the court to declare the customs service’s actions unlawful and a violation of his fundamental rights.

The court ruled that personal items, not intended for commercial purposes, such as mobile phones, are exempt from import duties as they cannot be classified as “luxury goods” under the Customs and Excise Act.

In his judgment, Justice Ahmed Mohammed, the presiding judge, ordered the NCS to pay N5 million to Ojukwu as damages for violating his fundamental rights.

The judge also ordered Customs to return the phones and refund the N404,417 because “the seized items are the personal effects of the plaintiff and not for sale and barter and ought not to be paid duty on”.

Following the Appeal Court’s judgment upholding the previous ruling on Thursday, Joe Abah, a lawyer and expert in governance and institutional reforms, asked the NCS on X if it was aware of the judgment and if it intended to abide by it.

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The NCS responded via its handle:

“The service is yet to obtain the full judgment to enable her study and take the next line of action. In coming days, the service will respond accordingly after a careful study of the content of the judgment.”

It is not clear if the NCS did not have a legal representative in this case who would have heard the full judgment.