ETIM EDET VS BOARD OF CUSTOMS AND EXCISE - Legalpedia | The Complete Lawyer - Research | Productivity | Health

ETIM EDET VS BOARD OF CUSTOMS AND EXCISE

AMUSA ALLI OWE VS J. O. OSHINBAJO
September 3, 2025
FERRIS GEORGE AND SONS LTD VS KHOURY
September 3, 2025
AMUSA ALLI OWE VS J. O. OSHINBAJO
September 3, 2025
FERRIS GEORGE AND SONS LTD VS KHOURY
September 3, 2025
Show all

ETIM EDET VS BOARD OF CUSTOMS AND EXCISE

Legalpedia Citation: (1965-03) Legalpedia 98646 (SC)

In the Supreme Court of Nigeria

Holden At Abuja

Fri Mar 5, 1965

Suit Number: SC 254/1964

CORAM


ADEMOLA CHIEF JUSTICE, NIGERIA

BRETT JUSTICE, SUPREME COURT

BAIRAMIAN JUSTICE, SUPREME COURT

ONYEAMA JUSTICE SUPREME COURT

AJEGBO JUSTICE SUPREME COURT


PARTIES


ETIM EDET

APPELLANTS 


BOARD OF CUSTOMS AND EXCISE

RESPONDENTS 


AREA(S) OF LAW


CRIMINAL LAW – COURT – EVIDENCE- ONUS OF PROOF IN EXCHANGE CONTROL OFFENCES 

 


SUMMARY OF FACTS

The appellant was acquitted by the Magistrate Court of the offence of concealment of currency notes for export, on appeal by the Board of Customs and Excise he was convicted in the High Court. 

 


HELD


The court allowed the appeal. 

 


ISSUES


Whether the High Court was right in convicting the appellant 

 


RATIONES DECIDENDI


OPTIONS OPENED TO THE HIGH COURT IN AN APPEAL AGAINST ACQUITTAL OR DISMISSAL


‘On an appeal against an acquittal or dismissal, the High Court:-
may affirm the decision of the trial court and dismiss the appeal, or may remit the case, together with the judgment of the High Court on the case, to the trial court for determination, whether or not by way of re-hearing, with such directions as the High Court may think necessary, and shall make any amendment or any consequential or incidental order that appears just and proper’ – Bairamian J.S.C.

 


CASES CITED



STATUTES REFERRED TO


The Customs and Excise Management Act.
The Eastern Region High Court Law (as inserted by Law No. 14 of 1960)

 


CLICK HERE TO READ FULL JUDGMENT

Comments are closed.