JOHN STEPHEN V. NIGERIA CUSTOM SERVICE BOARD & AREA CONTROLLER NIGERIA CUSTOM AND EXCISE, OGUN STATE COMMAND

ADEBUKUNOLA ADEOTI BANJOKO, JCA (Delivering the Leading Judgment): This Appeal is against the Judgment delivered by Honorable Justice IBRAHIM WATILA of the Federal High Court, Abeokuta, on the 14th Day of February, 2019 in Suit No FHC/AB/CS/85/2018, contained at Pages 55-62 of the Record of Appeal filed on the 13th Day of June, 2019.

The Brief facts of the Case that gave rise to this Appeal were that, the Appellant, a Business man of Aseko Area, Idiroko, Ogun State, on the 25th day of May 2018, was stopped by the Men of the Respondents at a Check Point in Ajilete-Yewa, Ogun State, and asked to produce the Custom Papers of his Car. It was alleged that the Appellant did not pay any Customs Duty.

It is the Appellant's Case that he had showed the men of the Respondents all his Car Papers, inclusive of the Custom Papers being demanded, with its Proof of Payment. However, the men of the Respondent, not being convinced of the Originality of the Documents, seized his Car and took it to their Id…