KUBUA BUKIE ODU VS THE STATE
September 3, 2025NIGERIA PORTS AUTHORITY VS AKAR
September 3, 2025Legalpedia Citation: (1965-01) Legalpedia 36906 (SC)
In the Supreme Court of Nigeria
Holden At Abuja
Fri Jan 15, 1965
Suit Number: SC 295/1964
CORAM
BAIRAMIAN CHIEF JUSTICE, SUPREME COURT
ONYEAMA JUSTICE, SUPREME COURT
COKER JUSTICE, SUPREME COURT
PARTIES
NADER
APPELLANTS
BOARD OF CUSTOMS & EXCISE
RESPONDENTS
AREA(S) OF LAW
OFFENCE OF FRAUD
SUMMARY OF FACTS
The appellant was prosecuted in the magistrate court on two counts laid under section 145(a) of the Customs and Excise Management Act, 1958, and was acquitted by the Chief Magistrate. The prosecutor not satisfied with the decision of the magistrate court appealed to the High Court, where a retrial was ordered. Still not satisfied with this decision, the appellant appealed to the Supreme Court.
HELD
The judgment given in the High Court was set aside, and the decision and orders of the Chief Magistrate was restored.
ISSUES
“The learned trial Chief Magistrate erred in law because he disregarded the provisions of sections 166(2)(a) and 168 of the Customs and Excise Management Act.”
RATIONES DECIDENDI
PROOF OF QUESTION CONCERNING CUSTOM DUTY
“Where there is any question whether customs duty has been paid, the burden of proof shall lie on the defendant; the latter is that it is not for the prosecution to prove guilty knowledge or intent, but the onus is on the defendant to disprove it.” Per BAIRAMIAN, J.S.C.
CASES CITED
R. v. Cohen [1951] 1 All E. R . 203
STATUTES REFERRED TO
