NIGERIA CUSTOM SERVICE BOARD V. MR. RAZAK LAWAL

ADEBUKUNOLA ADEOTI BANJOKO, JCA (Delivering the Leading Judgment): This Appeal is against the Decision of the Federal High Court, Abeokuta, Ogun State on the 26th day of March, 2021, coram Honourable Justice M. SHITTU ABUKAKAR in Suit No FHC/AB/CS/100/2020, contained at Pages 143-156 of the Record of Appeal.

The Appellant filed an Application for Condemnation of Goods and Vehicles, at the Trial Court vide an Originating Motion Ex-Parte with Suit No: FHC/AB/CS/141/18.

On the 15th day of November, 2018, the Trial Court granted the Appellant's Application for Condemnation of all the Goods and Vehicles listed in Schedules A, B and C, annexed to the Affidavit in Support of the Application, which included the Vehicle of the Respondent, a DAF-CF Tanker, with Registration Number AKD 537 XV and Chassis Number XLTT85XCE702396. The Tanker was intercepted while transporting Forty-Five Thousand (45,000) litres of Petroleum Motor Spirit (PMS).

The Respondent challenged the Condemnation Order through …