SANUSI, JCA: (Delivering the Lead Judgment) The Respondent was the plaintiff at the Federal High Court, Lagos. There, it instituted an action against the Appellant for recovery of the sum of US$31,695,00 (Thirty One Thousand, Six Hundred and Ninety-Five US Dollars), being unpaid 3% A statutory levy, being payable by the defendant/appellant to the Respondent in respect of the Appellant’s vessels that berthed at various Nigerian sea ports between 1992 and 1995. On 30/6/97, the parties were ordered to file their pleadings. Thereupon, the plaintiff/Respondent filed its statement of claim on 2/7/97. The Appellant/Defendant, rather than filing its statement of defence, chose to demur pursuant to the provisions of Order 27 of the Federal High Court (Civil Procedure) Rules and consequently filed a motion on notice date, 20/10/97, praying the lower court to dismiss the action on the undermentioned grounds.
That the defendant is only a shipping agent and carries on business as such to the vari…