COMPTROLLER-GENERAL OF CUSTOMS NIGERIA CUSTOMS SERVICE HON. MINISTER OF FINANCE NIGERIA CUSTOMS SERVICE BOARD V. COMPTROLLER ABDULLAHI B. GUSAU

EKO JSC: (Delivering the Lead Judgment): The respondent and one Comptroller A. A. Ahmed, respectively the 2nd and 1st plaintiffs were customs officers until 21 December 2009 and held offices each as Comptrollers of Customs in the Nigeria Customs Service. On 21 December 2009, they came to office and “were denied entry into their various offices by the representatives of the 1st and 2nd (appellants) on the basis that they have been purportedly retired from the services of the 2nd (appellant) in which they work under the instructions of the 3rd(appellant)”. They were not until then, aware that they have been retired from the service of the 2nd appellant. The Nigerian Customs Service Board Act, Cap. N 100, Laws of the Federation of Nigeria, 2004 has in section 1(1) thereof, enacted by the National Assembly pursuant to its power to legislate on any item contained in the Exclusive Legislative Lists (particularly item 16 thereof), established the Nigerian Customs Board. Section 1(1) of the…