CHIEF OBASEKI VS AFRICAN CONTINENTAL BANK LTD
September 2, 2025LAYIWOLA & ANOR VS BELLO & 2 ORS
September 2, 2025Legalpedia Citation: (1965-11) Legalpedia 69631 (SC)
In the Supreme Court of Nigeria
Holden At Abuja
Fri Nov 12, 1965
Suit Number: SC 201/1965
CORAM
ADEMOLA CHIEF JUSTICE, NIGERIA
COKER JUSTICE, SUPREME COURT
IDIGBE JUSTICE, SUPREME COURT
PARTIES
ATTORNEY-GENERAL OF THE FEDERATION
APPELLANTS
CHANDRAI
RESPONDENTS
AREA(S) OF LAW
FRAUD
SUMMARY OF FACTS
This is an appeal by the Attorney-General of the Federation against the acquittal of the two respondents who were charged in the High Court of Western Region holden at Ikeja for knowingly and with intent to defraud the Government of the duty payable on one emerald cut diamond and platinum ring valued £16,000 being an article chargeable with customs duty of £8,000.
HELD
Appeal dismissed
ISSUES
That the respondents were already in possession of the ring in England since it was delivered to the 1st respondent in the plane in England when he boarded it; that it would not be correct therefore to say that they acquired possession of the ring in Nigeria.
RATIONES DECIDENDI
DEFRAUDING THE GOVERNMENT
CASES CITED
Schneider v. Dawson
McQueen v. McCann 1945 S.C. (J) 151
Sayce v. Coupe [1953] 1 Q.B. 1
STATUTES REFERRED TO
Customs Consolidation Act, 1876
Customs and Excise Act, 1952
