Comptroller General Of Custom & Ors V. Comptroller Abdullahi B. Gusau (2017)

LAWGLOBAL HUB Lead Judgment Report

EJEMBI EKO, J.S.C.

The Respondent and one Comptroller A.A. Ahmed, respectively the 2nd and 1st Plaintiffs, were customs officers until 21st December, 2009 and held Offices each as Comptrollers of Customs in the Nigeria Customs Service. On 21st December, 2009 they came to office and were denied entry into their various offices by the representatives of the 1st and 2nd (Appellants) on the basis that they have been purportedly retired from the services of the 2nd (Appellant) in which they work under the instructions of the 3rd (Appellant). They were not, until then, aware that they had been retired from the service of the 2nd Appellant.

The Nigerian Customs Service Board Act Cap 100, LFN 2004 has in Section 1(1) thereof, enacted by the National Assembly pursuant to its powers to legislate on any item contained in the Exclusive Legislative Lists (particularly Item 16 thereof), established the Nigerian Customs Board Section 1(1) of the said Nigerian Customs Service Board Act, 2004 Provides –

1(1) There is hereby established under the control of the Federal Ministry of Finance a

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board to be known as the Nigerian Customs Service Board (in this Act referred to as “the Board”) which shall be responsible for the administration of the Customs and Excise Management Act.”

The Act in Section 3 thereof vests on the Board the responsibility for formulating the general policy guidelines for the Nigerian Customs Service. These general policy guidelines are clearly different and distinct from the “regulations relating generally to the conditions of service in the Nigeria Customs Service” that the Nigeria Customs Service Board is empowered to make, subject to the approval of the Minister of Finance, under Section 9 of the Nigerian Customs Service Act, 2004.

It is clear therefore, that the Nigerian Customs Service Board has been established as a parastatal “under the control of the Federal Ministry of Finance – which shall be responsible for the administration of the Customs and Excise Management Act.”

The powers of the Board, as provided by Section 4 of the Act are spelt out thus –

“4.(1) The powers, being exercised by the Customs, Immigration and Prisons Service Board to appoint, promote and exercise disciplinary control over

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staff of the service are hereby vested in the Board.”

(2) The Board shall have Power –

(a) to appoint persons to hold or act in all the offices in the Service, including the power to make appointments on promotion or transfer and to confirm appointments; and