GALINJE, J.C.A. (Delivering the Leading Judgment): This is an appeal against the judgment of Dan Abutu, J. of the Federal High Court sitting in Lagos, which was delivered on the 30th of January, 2001.
The first respondent herein who was the plaintiff at the lower court claimed against the appellant and the 2nd respondent, the following reliefs:
1. Against the 1st defendant a declaration of the court that the 1st defendant was negligent in the issuance of the Import Duty Report (Henceforth to be referred to as IDR) NO. ISC 0400040/001 dated 12th February 1998, especially in describing the plaintiff's cargo in column 21 of the said IDR as 'other waters containing sweetners/flavours in column 22 in inflating the cost and freight value of the cargo to N1,693,446.00 in column 23; in negligently placing the plaintiff's cargo under HS Code 2202.9000 in column 24; in arbitrary (sic) fixing the rate % (percentage) of duty to 100% and under column 25 of the said IDR fixing the duty payable on p…