SULEIMAN GALADIMA, J.S.C. (Delivering the Leading Judgment): This is a further appeal against the judgment of the Court of Appeal, Lagos Division, in Appeal No. CA/L/79/2001, delivered on the 17th of March, 2004 dismissing the appeal of the Appellant herein.
At the Federal High Court, Lagos in suit No. FHC/L/CS/63/98 the 1st Respondent as Plaintiff had in a Writ of Summons issued out on 26th January, 1998 claimed against the appellant and 2nd Respondent the following reliefs:
1.''A declaration that the customs duties and charges payable in respect of the 160,000 bags of Thai parboiled rice imported into Nigeria by the 1st Respondent via the vessel M. v. "ILYA ILALIK" and covered by Bills of Lading Nos.LH-1, LH-2, LH-3, LH-4, LH-5 and LH-6 is N65,026,721.70.
2. An order directing the 2nd Respondent to credit the plaintiff with the sum of N9,840,012.54 already paid in excess of the amount due and payable and set off the said amount from the customs duties and charges payable on other co…