UZO IFEYINWA NDUKWE-ANYANWU, J.C.A. (Delivering the Leading Judgment): This is an appeal against the ruling of the Federal High Court delivered by Hon. Justice Musa H. Kurya on 23rd May, 2014.
The 1st appellant is a motor vehicle dealer of fairly used cars popularly known as "Tokunbo", while the 2nd Appellant is the wife of the 1st Appellant. It is the case of the Appellants that sometime in February 2013, the 6th Respondent asked the 1st Appellant to follow him to Cotonou to view some cars. He contended that in Cotonou the 6th Respondent deposited the sum of N 300,000.00 for one Bora car and on the next day he paid the balance for the car, but failed to pay duty on the car. The 6th respondent then approached the 1st appellant to seek advise on how to circumvent the payment of duty on the car, which the 1st Appellant advised him against. In an attempt to import the car into Nigeria regardless, the 6th Respondent's car was seized by custom officers. He contended that when all efforts by…