By George Ozalla
The Nigeria Customs Service has asked the Federal High Court in Lagos to order the final seizure and forfeiture of three aircraft linked to businessman Sayyu Dantata over an alleged customs duty shortfall of N2,312,946,260.
The aircraft, which include a Gulfstream G550, a Beechcraft King Air 350i and a Robinson R66 helicopter, are the subject of a motion filed by Customs seeking to have ownership, control and possession vested in the Service on behalf of the Federal Government.
Customs is also asking the court for authority to sell, dispose of or otherwise deal with the aircraft in accordance with the Nigeria Customs Service Act 2023 and other applicable laws.
The application names Dantata, Bestaf Services Limited and Metro Capital Limited as respondents.
According to the Customs case presented before the court, the three aircraft were allegedly brought into Nigeria without the declaration, permits, approvals and payment of duties required for privately owned aircraft that are permanently based in the country. The Service also alleged that the respondents misrepresented or failed to declare the actual purpose and status of the aircraft when they entered Nigeria.
The aircraft identified in the proceedings are a 2011 Beechcraft King Air 350i, a 2013 Gulfstream G550 and a 2018 Robinson R66 helicopter.
The King Air 350i is identified by serial number FL-750, while the Gulfstream G550 carries serial number 5455. Available aircraft records also identify the Gulfstream as N169SD and associate it with Sayyu Dantata.
The Customs filing puts the applicable import duty rate at five per cent of the value of the aircraft. Based on the N2.312 billion duty figure pleaded by the Service, that calculation implies a combined value of about N46.3 billion for the three aircraft.
That N46.3 billion figure is not presented as an independent market valuation. It is the value implied by applying the five per cent duty rate stated by Customs to the alleged duty shortfall.
Market figures cited in reports on the case indicate that a 2013 Gulfstream G550 alone could account for a substantial part of that estimated value, with comparable aircraft of the same vintage valued at close to $30 million. King Air 350i aircraft of comparable age have also been listed in the international market in the multimillion-dollar range. Actual aircraft values, however, depend on factors including condition, maintenance history, equipment and flight hours.
Customs said its recent verification exercise involving private aircraft brought the alleged shortfall to light. The Service’s position is that privately owned aircraft that are permanently domiciled or resident in Nigeria are subject to the applicable import duty.
The Service is relying on provisions of the Nigeria Customs Service Act 2023, including sections 245 and 246, in asking the court to declare the aircraft liable to seizure, condemnation and forfeiture.
The motion is not limited to a request for the aircraft to be held pending determination of the case. Customs is asking for a final forfeiture order that would transfer ownership, possession and control of the aircraft to the Service for and on behalf of the Federal Government.
It also wants the court to authorize it to dispose of or otherwise manage the aircraft in accordance with the law. Customs told the court that such an order was necessary to prevent the aircraft from being removed from Nigeria and to avoid frustrating enforcement of the law.
The affidavit supporting the application was sworn by Simi Adamson of the Legal Department of the Nigeria Customs Service. Adamson stated that she was conversant with the facts of the matter and had the authority of the Service to depose to the affidavit.
Dantata is the founder and Chief Executive Officer of MRS Holdings, the downstream petroleum group with interests that include fuel stations and petroleum distribution in Nigeria. He is also a half-brother of businessman Aliko Dangote and a member of the prominent Dantata business family.
The Customs action against Dantata forms part of a wider scrutiny of privately owned aircraft in Nigeria. The Service has separately pursued a case involving aircraft associated with Folorunsho Alakija’s Famfa Oil, in which Customs is claiming an alleged N8.85 billion in unpaid duty.
The Dantata case therefore involves a significant difference between the duty allegedly outstanding and the value of the assets Customs is seeking to forfeit. The alleged duty shortfall is N2.312 billion, while Customs’ five per cent calculation implies an aggregate aircraft value of about N46.3 billion.
However, the forfeiture request has not been determined by the court. The allegations contained in the Customs filings remain allegations, and no final judicial finding has established that Dantata or the other respondents evaded the alleged duties.
The Federal High Court in Lagos has adjourned the matter to October 22, 2026, for continuation of hearing.
