Board Of Customs & Excise V. Alhaji Ibrahim Barau (1982)

LawGlobal-Hub Lead Judgment Report

FATAYI-WILLIAMS, C.J.N.

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 N7,500, 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 N7,500 contrary to the Import Prohibition Order, 1978, and thereby committed an offence punishable under Section 44 subsection (1) (b) of the said Act.

The facts on which the convictions were based, and which are not in dispute, are as follows. On 4th August, 1978, the respondent arrived by air at the Murtala Muhammed Airport, Ikeja, on a Nigeria Airways flight from London. He brought with him in the luggage compartment of the aircraft thirteen bundles of carpets which he had bought in London. On arrival at the airport, the respondent’s luggage was examined by a Customs Preventive Officer named Owolabi. Later Owolabi brought the respondent to Peter Okpachu (2nd P/W) a Superintendent Collector of Customs who was the officer-in-charge of the Ikeja Airport at the material time. On meeting Okpachu, the respondent introduced himself as Alhaji Barau of Galma Petroleum and Gas Co. Ltd. After the introduction, the respondent told Okpachu that he (respondent) had just returned with thirteen bundles of carpets on board the Nigeria Airways plane which had just arrived at Ikeja. He also told Okpachu that the carpets were on the tarmac. Okpachu then called Akinlaja Martins (3rd P/W) and one Mrs. Oshiyemi the two senior officers around, to come with him to the tarmac. The respondent went with them. At the tarmac they saw the thirteen bundles of carpets.

Superintendent Okpachu there and then informed the respondent that he had contravened the Import Prohibition Order by importing the carpets into the country. The respondent was then arrested and his passport impounded. When he was asked why he had imported the carpets into the country, he replied that he wanted to use them to furnish his company’s house along the Badagry Express Road. At no time during this encounter did the respondent say that he did not know that the importation of carpets into Nigeria had been prohibited.

After his arrest, the respondent made a written statement (Ex. D) to Miss Sidikat Dayo Amisu (5th P/W). The statement reads –

“I travelled by Nigeria Airways WT. 917 from London with the thirteen bundles of carpet on behalf of myself and a lady, Miss C. Bonje, a Nigerian now based in London – firmly believing that the said carpet all will be used to form part of the furnishing of a twin house newly completed at kilometre 19 Lagos-Badagry Express Way. On declaring the carpet to the Customs at Murtala Muhammed Airport, Ikeja, it was siezed by customs authorities and I was told it is under prohibited items. I had since been with the customs until after I have made this statement.”

Even in this written statement (Ex. D), the respondent did not say that he did not know that the importation of carpets into Nigeria was prohibited.

At the trial on 23rd July, 1980, the respondent (as 1st D/W) testified on oath in his defence. Part of his evidence reads –

“I had no intention to defraud or to evade customs or to contravene anything that is supposed to come. I genuinely bought the carpet for my house. I thought it was a matter of paying duty. I had no intention of evading Import Prohibition Order. That was why on arrival the first thing I did was to go to the customs and tell them that I had excess luggage which I thought was dutiable.”

Before the respondent left the witness-box, the following dialogue took place between him and the trial Chief Judge:-

“By Court – You have been in business all along.

1st D/W – Yes.