S. U. MOHAMMED, J.S.C. (Delivering the Leading Judgment): The plaintiff/appellant commenced action in tort in a Lagos High Court against the defendant/respondent claiming, vide paragraph 14 of its statement of claim the following reliefs:-
PARTICULARS OF DAMAGE
1. Cost of 300 cartons of Taittinger
Champagne at N7,000
per carton (C&F;) N21,000.00
2. Cost of Custom Duties
paid on 300 cartons 8,357.00
3. General Damages 20,000.00
TOTAL N50,000.00
The plaintiff's case was predicated on negligence and paragraph 12 of the Statement of Claim averred as follows:-
"12. The defendants by their negligence committed warehouse irregularities thereby incurring penalties and forfeiture of 300 cartons of the plaintiff's Taittinger Champagne
PARTICULARS OF NEGLIGENCE
(a) Failing to take any or adequate or effective measures to ensure that customs duties payable on all the 1,000 cartons of Taittinger Champagne were paid over to the Department of Customs and Excise within a reasonable time.
(b) Fail…