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EJEMBI EKO, J.S.C. (Delivering the Leading Judgment): The Respondent and one Comptroller A.A. Ahmed, respectively the 2nd and 1st Plaintiffs, were customs officers until 21st December, 2009 and held Offices each as Comptrollers of Customs in the Nigeria Customs Service. On 21st 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 had been retired from the service of the 2nd Appellant.
The Nigerian Customs Service Board Act Cap 100, LFN 2004 has in Section 1(1) thereof, enacted by the National Assembly pursuant to its powers 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 said Nigerian Custom…