The Federal High Court in Abuja has ordered the final forfeiture of a Bombardier BD-700 Global 6000 private jet to the Federal Government of Nigeria following the non-payment of N1.04 billion in customs duty since its importation in 2015.
In a judgment delivered on January 28, 2026, Justice James Omotosho held that Orlean Invest Africa Limited, the operator of the aircraft, failed to provide any justifiable reason or evidence of duty payment to prevent the forfeiture. The court ruled that the jet was imported into Nigeria as a non-commercial private aircraft without fulfilling customs clearance obligations, including payment of import duty or securing a valid Temporary Import Permit (TIP) with an undertaking to re-export the aircraft within the stipulated period.
The ruling followed a suit filed by the Nigeria Customs Service (NCS) seeking the condemnation and forfeiture of the aircraft under Section 167 of the Customs and Excise Management Act (CEMA) and related provisions. The NCS had earlier seized the Bombardier Global 6000 after a nationwide audit and verification exercise uncovered several private jets operating in Nigerian airspace with incomplete or non-existent import documentation and unpaid duties.
Justice Omotosho, in his decision, stated that the respondents’ arguments—that the aircraft was foreign-registered, operated under international charter arrangements, and therefore exempt from domestic customs duties—were untenable. The court emphasized that Nigeria’s customs laws apply to all aircraft brought into the country regardless of registration status or operational model. It referenced relevant regulatory directives and guidelines from the Nigerian Civil Aviation Authority (NCAA) and NCS requiring owners or operators of imported aircraft to obtain customs clearance, pay applicable duties, or secure temporary importation approval with a re-export commitment.
“The failure to comply with these mandatory requirements constitutes a clear violation of customs law,” Justice Omotosho held. “The respondents have not demonstrated payment of the assessed duty of N1.04 billion or provided any valid exemption or waiver. The government has been deprived of significant revenue as a result.”
The court further observed that the audit exercise by the NCS was aimed at curbing widespread non-compliance in the private aviation sector, where several high-net-worth individuals and corporate entities had imported luxury jets without fulfilling fiscal obligations. The forfeited Bombardier BD-700 Global 6000—a long-range business jet valued at approximately $40–50 million depending on configuration and age—is among the most expensive assets seized in recent NCS enforcement actions.
In its final order, the court directed the permanent transfer of ownership and possession of the aircraft to the Federal Government. The judgment described the ruling as “a significant enforcement milestone” in strengthening compliance, revenue protection, and regulatory integrity within Nigeria’s private aviation industry.
The Nigeria Customs Service welcomed the decision, describing it as a deterrent to future violations and a reaffirmation of the agency’s commitment to enforcing fiscal laws. Comptroller-General of Customs Adewale Adeniyi, in a statement following the ruling, said the forfeiture “sends a clear message that no individual or corporate entity is above the law when it comes to import duties and compliance obligations.”
Orlean Invest Africa Limited, the respondent in the suit, has not issued a public statement on the judgment as of the time of filing this report. Legal analysts anticipate the company may file an appeal at the Court of Appeal, challenging the trial court’s interpretation of customs obligations for foreign-registered aircraft and the applicability of duty assessments to non-commercial private use.
The case is part of a broader NCS crackdown on private jets and luxury imports that began in 2024–2025, following directives from the Federal Ministry of Finance and the Office of the National Security Adviser to verify the status of all foreign-registered aircraft operating in Nigeria. Several other high-profile forfeitures and duty recoveries have been recorded in recent months, including yachts, luxury vehicles, and additional aircraft.
Aviation stakeholders have welcomed the enforcement drive, noting that consistent compliance would level the playing field, generate needed revenue for government, and enhance Nigeria’s attractiveness to legitimate international aviation investment. However, some operators have expressed concerns over perceived delays in customs clearance processes and inconsistencies in the application of temporary import rules.
The forfeited Bombardier Global 6000 will now be managed by the Asset Management Corporation of Nigeria (AMCON) or another designated government agency pending final disposal, which may include auction, deployment for official use, or other authorized means of realization.
This ruling reinforces the judiciary’s role in supporting executive efforts to curb revenue leakages, enforce fiscal discipline, and ensure that all operators in Nigeria’s aviation sector—private or commercial—fulfill their statutory obligations.
