A. FATAYI-WILLIAMS, C.J.N. (Delivering the Leading Judgment): The respondent, Alhaji Ibrahim Barau, was convicted in the Federal High Court on 18th December, 1980, of two offences under the Customs and Excise Management Act, 1958. The particulars of the first offence (as amended) state that the respondent, on or about the 4th day of August, 1978, at the Murtala Muhammed Airport, Ikeja, in relation to thirteen bundles of carpets valued at ₦7,500, was knowingly concerned in a fraudulent evasion of the Import Prohibition Order, 1978, applicable to such goods, and thereby committed an offence punishable under Section 145(b) of the Customs and Excise Management Act, 1958. The particulars of the second offence state that on or about the same date and at the same place, with intent to evade the prohibition imposed on the importation of carpets he was concerned in importing into Nigeria thirteen bundles of carpets valued at ₦7,500 contrary to the Import Prohibition Order, 1978, and thereby co…
BOARD OF CUSTOMS & EXCISE
V.
BARAU
(1982) JELR 46396 (SC)
Supreme Court 29 Oct 1982 Nigeria
BriefBot Summary
- The respondent was convicted of two offences under the Customs and Excise Management Act, but the convictions were overturned by the Federal Court of Appeal. - The Supreme Court will consider the arguments and make a decision on the appea
Case Details
Suit Number:SC.39/1982
Judges:ATANDA FATAYI-WILLIAMS Justice of The Supreme Court of Nigeria
AYO G. IRIKEFE Justice of The Supreme Court of Nigeria
MOHAMMED BELLO Justice of The Supreme Court of Nigeria
CHUKWUNWEIKE IDIGBE Justice of The Supreme Court of Nigeria
KAYODE ESO Justice of The Supreme Court of Nigeria
ANTHONY N. ANIAGOLU Justice of The Supreme Court of Nigeria
AUGUSTINE NNAMANI Justice of The Supreme Court of Nigeria
Counsel:Mr. B. Nwazojie, Federal Director of Public Prosecutions, (with him, K.B. Olukolu, Legal Adviser, Board of Customs & Excise and Mrs. S. Adetiba, Senior State Counsel) For Appellant
Mr. Kehinde Sofola, SAN., (with him, Miss O. Sofola ) For Respondent
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