The Federal High Court in Abuja has delivered a crushing verdict against tax evasion in the aviation sector, ordering the final forfeiture of a Bombardier Challenger 600 private jet valued at over N1 billion to the Federal Government. The ruling marks a significant victory for the Nigeria Customs Service (NCS) in its war against elite tax defaulters.

Presiding over the case, the judge dismissed the defense mounted by the jet's operators, ruling that the respondents had failed to provide a single shred of evidence proving that customs duty was paid when the aircraft was imported into Nigeria in 2015. The jet, which has been the subject of a protracted legal tussle, will now become the property of the state.

The "Global Apex" Connection

The aircraft was linked to Global Apex Air Limited and was reportedly leased to high-profile individuals, including businesswoman Bola Shagaya, who had previously been entangled in litigation regarding the lease payments. The court found that while the jet was flying VIPs across the continent, the Nigerian treasury had been denied millions in statutory revenue.

"The law is blind to status," the judge remarked during the ruling. "You cannot operate a luxury asset within the sovereign territory of Nigeria while flagrantly disregarding the fiscal laws that govern it. The absence of a Single Goods Declaration (SGD) form is fatal to the respondent's case."

• A Warning to the Elite: This judgment sends a chilling signal to Nigeria's private jet owners, many of whom are currently under investigation for similar infractions. The NCS has estimated that billions of Naira are lost annually to illegally imported aircraft that exploit temporary import permits to evade permanent duties.
• The Fate of the Jet: The forfeited Bombardier is expected to be auctioned or repurposed for government use. Aviation experts argue that the government should sell the asset immediately to recover funds, given the high maintenance costs of keeping such a bird on the ground.

Customs on the Offensive

The Comptroller-General of Customs hailed the ruling as a validation of the service's modernization efforts. "We are tracking every asset, every ship, and every plane," a Customs spokesperson stated in Abuja. "If you think you can fly above the law, we will ground you."

For the owners of the Bombardier Challenger, the loss is total. Not only have they lost a billion-Naira asset, but they also face the reputational damage of being branded tax evaders in open court. The skies over Nigeria just got a little less friendly for the tax-dodging elite.