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In The Supreme Court of Nigeria

On Friday, the 12th day of December 1986

 

 

Before Their Lordships

 

Kayode Eso

......

Justice, Supreme Court

Anthony Nnamezie Aniagolu

......

Justice, Supreme Court

Muhammadu Lawal Uwais

......

Justice, Supreme Court

Dahunsi Olugbemi Coker

......

Justice, Supreme Court

Adolphus Godwin Karibi Whyte

......

Justice, Supreme Court

 

 

S.C. 88/1985

 

 

Between

 

Margaret Chinyere Stitch

.......

Appellant

 

And

 

Attorney-General of the Federation

Board of Customs and Excise

 

Attorney General of Ogun State

O.O Onifade

(Joined by Order of Court)

.......

Respondents

 

 

Judgment of the Court

Delivered by

Anthony Nnamezie Aniagolu. J.S.C.

 

The central issue in this appeal concerns  the exercise by a Minister of the  Federal  Government of Nigeria of  his ministerial  discretion -  an exercise to which no  reasons  were  attached - and whether the courts in order to  do justice, can review that  exercise of discretion the non-giving of  reasons by the  minister notwithstanding.

 

The  case (aptly described in a letter dated 19th December, 1985 from the Office of the Chief of General Staff as "pathetic") from which  this appeal emanated from the Court of Appeal, was begun on 23rd September, 1982 with a Writ of Summons, in the then Federal Revenue Court, in Suit FHC/L/102/1982 , issued by the appellant, Margaret Chinyere Stitch, against  the Attorney-General of  the Federation  and the Board of Customs  and Excise, The  claim reads;

 

"The plaintiff’s claim against the defendants is for:

 

"1.        A declaration that the action of the Ministry of Commerce in suspending the issuing of import permits   some  three  weeks  before the passing of the Economic Stabilisation (Temporary Provisions) Act   1982 on the 20th of April 1982 was calculated to subject the plaintiff's car which had entered Nigeria on the 3rd of April 1982 to the Economic Stabilisation (Temporary Provisions) (Customs  Duties) Order 1982  to which it would not have  been subject at the time of importation if the import licence in respect thereof had been issued before the 19th of April 1982 in accordance with the established procedures of the Federal Ministry of Commerce.

 

2.         A declaration that the plaintiff is only liable to pay customs duty in respect of the used Mercedes Benz Car Chassis No 123033-10-011229 the sum 6f N896.60 or such other sum based upon the rate of duty payable as   at   the 19th of April   1982.

 

3.         An order for the release of the said car to the plaintiff on the payment   of the   said sum.

 

Issued at Lagos the 23RD day of September, 1982"

 

(Underlines are mine)

 

The facts of the case are largely not in dispute. The appellant, who is a legal practitioner, is married to a German national, and lives at Ubakiri Road, Mbieri, Owerri, Imo State, and while in Western Germany she bought a used 1976 Model Mercedes Benz 280 Saloon car which she shipped to Nigeria on 22nd February, 1982. Exhibit A is the "Shipping Order". The car arrived at the Lagos harbour on 3rd April, 1982 by the vessel "Warendorp". Exhibit B is the bill of lading while Exhibit c is the certificate of entry.

 

The appellant had Joki (Nig.) Ltd of Commercial Road, Apapa, as her shipping agent. While the shipping agent was dealing with the Customs, the appellant went over to the Ministry of Commerce to obtain the import licence the laid down conditions for which she already knew, and fulfilled, before that date. I shall return to this in due course.

 

At the Ministry she made her application for import licence which she said she expected to receive the same day or the next. That was not to be.  Instead, she was told after submitting her application that there was "a directive" that no import licence was to be issued.  She was naturally disturbed and went and complained to the Permanent Secretary who told her to return the next day.  She returned only  to be told by  the  Permanent Secretary that  she  should be   regularly   coming to the Ministry as they would then soon resume  the   issue of  import  licences. It is not in dispute that the issue of import licences was then suspended. It is to be noted that this was admitted in paragraph 6 of the statement of defence of the 1st respondent.

 

It was not until 29th April 1982 that import licence was issued to her. In the meantime, on 20th April 1982 the then Economic Stabilization (Temporary Provisions) (Customs Duties) Order 1982 was promulgated. This Order increased the rate of duty payable on the type of car the   appellant   imported, from 33l/3% to 500%

 

On the basis of 33 1/3 %, the duty which the Board of Customs assessed for the appellant to pay on 13th April 1982 was N 1,449.22. (See Exhibit E.) She presented a certified cheque for that amount which she presented to the Customs, but the Customs would not accept it until she produced the import licence After the import licence was issued to her on 29th  April 1982, she represented the certified cheque with it but the Board of Customs told her she would have to pay, not the N I,449.22 as they originally assessed, but a sum, of  N 14,500.00 on  the basis of the 500%  as introduced by the new Order of 1982. The appellant refused to pay this new amount arguing that the car had arrived in the country before the 20th April 1982 Order was made. The Customs thereupon accepted the certified cheque but stated that it was only accepted as part of the N14,500.00 duty. A receipt (Exhibit E was issued to the appellant for that amount regarded as part payment. The appellant swore that she came to the conclusion that the Federal Government (1st  respondent) deliberately suspended the  issue  of import licence  to  her when  she applied for it, in order that  she  should be caught by the new Order. She argued that the government had no power to do so and that the duty payable was the rate of duty applicable when the car arrived in Nigeria.

 

Not having paid the full 500% duty charged, the Board of Customs (2nd respondent) refused to release the car to the appellant. With this refusal, the appellant stepped into a quagmire of frustration the nature of which was laid bare in evidence before this court, both oral and by affidavit.

 

This was how the new evidence came about. On 16th June 1986, this appeal was called up for hearing by this court.  Mr. Osaje, of counsel, appeared for the Attorney-General of the Federation and the Board of Customs (1st and 2nd respondents) while Mrs. Olopade, of counsel, appeared for the Ogun State Government. During the proceedings, Mr.Osaje, of counsel, revealed to this court that the Mercedes Benz car in dispute was no more available as it had been disposed of to the Ogun State Government by the Port Commandant of the Tin Can Island Port, Lagos, apparently on 23rd May 1985.  Mrs. Olopade, counsel for the Ogun State Government, confirmed that the car was sold to the Ogun State Government but stated that the said government in turn sold the car to one Mr. 0.O. Onifade who was working under the Lagos University Teaching Hospital, on 24th June 1985. 

 

Intent on seeing that justice was done in this case no matter how difficult and tedious the road to it may have become, this court issued an order for the appearance of Mr. O. O. Onifade with the vehicle in question. In addition, the court formally joined the Attorney-General of Ogun State representing the Ogun State Government and Mr. O. O. Onifade, as parties to the suit. Mr. Onifade, whose full names are Olayiwola Olaniyi Onifade, appeared but without the car.  He pleaded that the car was not in good working condition and that he had left it in a mechanic's workshop from where he had been selling the parts of the car, piecemeal.  He had cannibalized it.

 

On hearing this, the court immediately made an order that the Registrar of this court together with counsel and parties should go and view the vehicle and record its state together with all the parts of the car sold or missing. The order was carried out and the Acting Senior Registrar of this court, Mr. M. A. Toyin Keshinro, prepared a list of the parts of the vehicle found missing in Exhibit 6.  These included the seats of the car both front and back; the head lamps; the four tyres; the four rims; the battery; the bumpers both front and back and the valve cover of the engine. The car was repainted with olive green colour, different from its original colour. Six photographs taken of the remnant of the car were put in evidence as Exhibits MCS 2 to 7.

 

The affidavit evidence sworn to by several individuals and the appellant made for heavy reading, to one's   discomfort. These brought in, apart from the appellant and the 4th respondent, such other people as Mr. Lateef Ayinla Sowade, a Senior Executive Officer of the Protocol and Ceremonial Division of the Office of the Military Governor of Ogun   State; Mr.   O.A.  Adesida, counsel attached to the Legal Division of the Department of Customs and Excise; Mr. Fela Sharafa of 49, Aina Street, ojota, Lagos, the Co-owner of the mechanical workshop at Plot 61, Imam Dauda Street Off Eric Moore Road, Surulere, where the vehicle was parked; Mr. Ganiyu Kazeem, a mechanical technician employed by Leventis Motors, Apapa, Lagos; and Abayomi Onifade, who is studying at the Federal Government College, Ijanikin, Lagos. The contest was all as to the mechanical state of the vehicle, whether or not it was deliberately being presented as being in a non-working order. As it turned out, the outcome of this appeal did not depend on the assertions in those conflicting affidavits.

 

After the evidence of the appellant before the  trial  judge and the  closure of her case, the defence called two witnesses, namely, Nwaononian Enyinnaya Onyeike, a Principal Collector of Customs and Excise and Itekena Abel-Taria, a Senior Superintendent Collector of Customs attached to the Legal Section at Tin Can Island Port, Apapa. The former told the court that he was in charge of the vehicle release section at Tin Can Island Port and that in May 1982 the appellant complained to him that the Customs refused to release the car to her. On enquiry, he found from the particulars of the car given to him, that  the appellant should pay 500% duty on the value of the car, instead of 331/3%   which she had paid. On a question why she should pay500%, witness claimed that as from 20th April 1982 the rate of duty on the type of  car she  brought  in was 500%. The latter testified to the same effect confirming that the appellant came to the Tin Can Island to clear her car but that the car was not released to her because of a Dispute as to the customs duty payable.

 

Evidence was taken by this court from Olayiwola Olaniyi Onifade the 4th respondent. He swore that he bought the Mercedes Benz from Ogun State Government on the 24th June 1985 for the sum of N 7,201.00. He had information that government was selling a number of seized cars. The price he paid was the price fixed by the Office of the Chief of Staff.

 

At the conclusion of the exercise this court felt that the best thing to do was to preserve the res until the determination of the appeal. Accordingly, it was ordered that the vehicle should be preserved in the state in which it was. No further sale  of  the parts of the car should be carried out  by the 4th  respondent  until  the   determination of the appeal.

 

The High Court, in its judgment (Sowemimo, J.) found against the appellant holding that the duty on the vehicle must be the amount which  according to the new law was payable on the day payment was tendered by the appellant. He held that this was in accordance with section 35 of the Customs and Excise Management Act, 1958. The Economic Stabilization (Temporary Provisions) (Customs Duties) Order 1982 having come into operation, he  held the appellant was bound to pay duty at the new rate.

 

Appellant's appeal to the Court of Appeal was dismissed on the ground that it had no merit. The lead judgment delivered by Uthman Mohammed, J.C.A., was concurred to, by Ademola and Nnaemeka-Agu, J.C.A. In concluding his   judgment Mohammed, J.C.A., held as follows;-

 

"I agree that the submission of Mr. Osaje, learned counsel for the respondent that the appellant has failed to prove that the Minister's refusal to issue the licence to her at the time she submitted her application was arbitrarily (sic) made. In the end I am quite satisfied that the trial court was right in dismissing the action  because  the  appellant  has failed to establish a right to be issued with an import licence at the  time she  applied for one."

 

It was from this judgment that the appellant has appealed to this court complaining of several misdirections and error in law. In sum, the  grounds   of  appeal argued boil down to one issue, namely, whether the Ministry of Commerce had power to suspend the  issue  of import licence to the   appellant and if  so, whether the exercise  by  the Ministry of such a power to   suspend was arbitrarily made,  in  all  the  circumstances.

 

The starting point of an appreciation of the issues involved in this appeal must be with the pleadings which were earlier ordered and filed. Particularly salient to the appellant's contention are paragraphs 5 to 18 of the statement of claim which read:

 

"5.        Although importation of motor cars is  subject to import licence issued by the Ministry of Commerce  the Ministry has for several years operated a policy with  regard to the  conditions under which it would grant  an import  licence  for the importation of motor cars by private  individuals. These conditions are:

 

(i)         That the car should actually have arrived in a Nigerian port.

 

(ii)        That provision of foreign exchange by the Nigerian Government would not be required in connection with the purchase price of the car.

 

(iii)       That the prospective importer of the car should have been abroad in foreign country from which the car was being imported.

 

6.         The Ministry of Commerce has always issued import licences as a matter of course in respect of motor cars which have satisfied these  conditions and the  said Ministry is aware that Nigerians have arranged their affairs accordingly and that in reliance upon this policy Nigerians bring motor cars all the way from overseas to the Nigerian ports confident of being issued with an import licence when the aforesaid conditions are  satisfied.

 

7.         The plaintiff had  complied with all   the said conditions  set forth  in paragraph 5  herein  and avers  that she was  therefore entitled to  be  issued with  an import  licence  in   respect  of the said car.

 

8.         The plaintiff submitted her application for an import licence for the said car on the 13th of April 1982 and expected the same to be   issued as a matter of course.

 

9.         The plaintiff was however informed by the staff of the Ministry that a directive had been issued to the effect that the issue of import licences be suspended until further notice.

 

10.       The plaintiff avers  that at the time when she submitted her application  for the  issue of  an import licence  in  respect  of the said car, the said car was subject to import  duty of 33 1/3% under the provisions of the Finance Act 1962 which was then in force,

 

11.       The import duty payable upon the car as given to the plaintiff by the officials of the 2nd defendant was N I, 449.22 and the plaintiff on the 13th of April 1982 wrote out a cheque for the said amount in favour of the 2nd defendant. The plaintiff on the same day paid the handling charges in respect of the importation of the car.

 

12.       The 2nd defendant's servants did not however accept the cheque until May 1982 when they issued an official receipt therefor.

 

13.       The plaintiff complained to the Permanent Secretary at the Ministry of Commerce who confirmed to her that it had always been the policy of the Ministry to issue import licences for the importation of private cars once the applicant had complied with all the conditions set forth in paragraph 5 herein.

 

14.       The plaintiff continued to press for the  issue of  an import  licence in respect of the said car, but it was not  issued to her until the 29th of April 1982 after the making of the Economic Stabilisation (Temporary Provisions) (Customs Duties) Order 1982 on the  20th of April 1982.

 

15.       Upon presenting the said import licence to the 2nd defendant, the 2nd defendant's officials asserted that under the provisions of the Economic Stabilisation (etc.) Order aforesaid, the plaintiff would now be required to pay duty at the rate of 500% on the said car,  and that this would amount to some 814,500.00.

 

16.       The plaintiff  avers that the Federal Ministry of Commerce deliberately  delayed the  issue of the  import licence  to the plaintiff knowing fully well that new and heavier import  duties were to be prescribed by  the Economic Stabilisation (Temporary Provisions) (Customs Duties) Order 1981 (sic)   which was then being prepared and with the  intention that the plaintiff  should not pay the existing  customs duty  in accordance with the  existing legislation but  so that  the plaintiff might be made to pay duty at the much higher  rate that was   to be prescribed in the future by the  said Order then  in preparation,

 

17.       The  2nd defendant thereafter detained the  said car, and refused to release the same until the plaintiff had paid duty   at the rate  of  500% aforesaid, and threatened to sell the car to members of the public should the plaintiff  fail to do so promptly.

 

I8.        The plaintiff avers that having imported the said car into Nigeria on the  3rd of April 1982, she is entitled to pay  duty on the  same at the  rate  of  33 1/3% then  in force, and having  imported the  said car on that basis and been prevented from obtaining an import licence due only to the arbitrary suspension in  issuing the same, it would be unjust and retrospectively punitive to expect her to add an additional N 13,100.00 prescribed by a law which did not exist  at the time  she  imported the car into Nigeria."

 

Be it noted and remembered that paragraph 5 sets out the conditions under which an import licence for the importation of a motor car by a private  individual would be granted by the Minister of Commerce while paragraphs 6 and 7 averred that the appellant  had satisfied those conditions.

 

The statement of defence, paragraph 4, of  the Federal Government admitted paragraphs 5 and 6 of the statement of claim. In paragraph 5, the Federal  Government averred that  it was  not  in a position  to admit  or deny paragraph 7 of the  statement  of  claim which alleged that the appellant  had satisfied the conditions entitling her to be issued with  an  import  licence. For easy reference, the statement of defence of the Federal Government (1st respondent) which is pretty short, is set out hereunder as follows:

 

"1.        Save And Except as herein expressly admitted the 1st defendant denies each and every allegation of facts contained in the plaintiff's statement of claim as if the same were specifically set out and traversed seriatim.

 

2.         The 1st defendant admits paragraph 2 of the statement of claim only to the extent that it is sued as representing the Government of  the Federal  Republic of Nigeria.

 

3.         The 1st defendant denies paragraphs 3, 4, 7, 10, 11, 12, 16, 17, 18, 19.

 

4.         With reference to paragraph. 5 & 6 of the statement of claim the 1st defendant admits the allegations therein.

 

5.         The  1st  defendant is not in  the position to admit or deny paragraph 7of the plaintiff's statement of claim  and puts the plaintiff to the strictest proof thereof.

 

6.         With reference  to paragraphs 8 & 9 of the  statement of  claim the 1st defendant avers that  at the time the plaintiff submitted her application for an import licence on the  10/4/82 a directive had already been given by the Federal Government  to  suspend the issue of  all  import  licences.

 

7.         The  1st  defendant  is not  in the position to  admit or  deny  paragraph  13 of the statement of claim and puts the plaintiff to the strictest proof thereof.

 

8.         The 1st defendant admits paragraph 14 of the statement of claim only to the extent that the plaintiff was issued with an import licence by the Ministry of Commerce on the 29th April, 1982.

 

9.         The 1st defendant will contend at the trial that the plaintiff is not entitled to any declaration whatsoever.

 

10.       The 1st defendant will rely on all other relevant documents, books, and extracts related to this suit.

 

11.       The 1st defendant will contend at the trial that the plaintiff's action is speculative, frivolous, and an abuse of the court process."

 

The Board of Customs & Excise (the 2nd respondent) filed a blank denial of virtually everything the appellant had alleged in her statement of claim. Apart from paragraphs 2, 12, and 15, the 2nd respondent virtually denied everything including the obvious ones admitted by the Federal Government.

 

It was a pleading filed without regard to, or a reckless disregard of, the truth, unworthy of a government department which is mindful of the rights of the citizens of this country. This statement of defence of the Board of Customs & Excise reads:

 

‘‘ 1.      Save And Except as herein expressly  admitted the  second defendant  denies  each  and every allegation of  facts   contained in the plaintiff's  statement of  claim as  if the same were specifically set out  and traversed seriatim.

 

2.         The second defendant admits paragraph 15 of the plaintiff's statement of claim.

 

3.         The second defendant  admits paragraph  12 of the statement of claim only to the extent that  it did not  accept the   cheque but   avers further that  it  did so because the plaintiff  did not produce the  import licence which is  a prerequisite  for acceptance of  such  cheque.

 

4.         The second defendant denies paragraphs 3, 4, 5,  6, 7, 8, 9, 10, 11, 12, 13, 14, 17, 18, and 19 and puts the plaintiff to the strictest proof thereof.

 

5.         The second defendant admits paragraph 2 of the statement of claim only to the extent that it is charged with the responsibility of regulating and enforcing the regulations relating to importation of goods into Nigeria.

 

6.         The second defendant is not in a position to admit or deny paragraph 1 of the plaintiff’s statement of claim.

 

7.         In further denial of paragraph 11 of the plaintiff’s statement of   claim the second defendant will contend at the trial that the plaintiff was given an ex-factory price (i.e. The value of car) and not the duty payable on the car.

 

8.         In further denial of paragraph11 of the plaintiff’s statement of claim the second defendant will also contend at the trial that before any bill of entry is accepted for payment by the second defendant on imported cars the plaintiff is required to submit among other documents, import licence, which the plaintiff did not submit in this case on or before 13th April,   1982.

 

9.         In  further denial  of paragraph  17 of the plaintiff's  statement of claim the  second defendant   avers that  it  did not  detain  the plaintiff's car as  there was  no detention notice served on  the plaintiff in  respect of the   car and that what was actually  issued to the plaintiff was an underpayment notice.

 

10.       In  further denial  of paragraph  18 of the plaintiff's  statement of claim the  second defendant  avers that  for the purpose of calculation customs duty payable on any imported goods under the Customs and Excise Management Act 1958 the rate of duty chargeable is that which is in force at the time of payment of duty.

 

11.       The second defendant will contend at the trial that the plaintiff is not entitled to any declaration whatsoever.

 

12.       The second defendant will  also rely on all other relevant documents, books and extracts related to this suit.

 

13.       The second defendant will also rely at the trial on all legal, equitable and statutory defences.

 

14.       The second defendant will contend at the hearing that the plaintiff's action is speculative, frivolous and an abuse of court process."

 

The Board of Customs thus admitted

 

(a)        Paragraph 2 of the statement of claim that the Attorney-General of the Federation represented the Federal Government (an innocuous fact prescribed by the Constitution of this country),-

 

(b)        Paragraph 12, that the Board of Customs & Excise did not accept the appellant's cheque for the NI, 449.22 until May 1982 (a non-contentious fact); and

 

(c)        Paragraph 15, that the appellant would have to pay N14,500.00 under the new Economic Stabilization Order of  1982 (plain, by the provisions of the new Order).

 

The attitude of the Board of Customs & Excise appears to be:

 

give her no quarter; deny everything”.

 

This is neither justice nor noble, and is entirely to be deprecated.

 

The parties filed their briefs of argument. That of the  appellant was, in  synopsis,  that the  Federal Ministry of Commerce deliberately delayed the  issue of the import  licence to the  appellant knowing  fully well that new  and heavier duties were to be prescribed by the Economic Stabilization, (Temporary Provision) (Customs Duties) Order 1982 which was then being prepared with the  intention that the appellant should not pay the  existing customs duty  in  accordance with the  existing regulations,  but that  she might be made  to pay duty  at  a much higher rate that was  to be prescribed in the  future by the said Order then in preparation. The appellant, the argument continued, had arranged her affairs and expended her resources and brought a car into the country, in a manner allowed by the Minister, and hereby qualified for an import licence. In bringing the car into the country she had calculated and expected that her liability for import duty would be 33 1/3% of the value of the car. The Minister, presumably knowing that  legislation was being prepared to increase the  import duty payable on cars with effect from 28th April 1982, deliberately  refrained from performing his  statutory duties so that the  appellant would be  subjected to the payment of  duty  at 500% which she was  not  liable to pay  at the time  she would have obtained her import licence  in the ordinary  course of business. The action of the Minister, she continued, was an abuse of power because he improperly suspended the performance of his duty with the ulterior and improper motive of making the appellant pay higher import duty to which she was not properly and lawfully subject.

 

Contrary to what the Court of Appeal held, she continued, the Minister had in fact issued her with a licence but after a deliberate delay in order to make her pay higher duty.

 

The 1st and 2nd respondents (the Federal Government and the Board of Customs & Excise) argued together, that the Minister exercised his power under section 3(2)(a) of the Finance Act 1981 in refusing to issue an import licence to the appellant.  The period of delay from the date the appellant submitted her application to the date she was issued with a licence was within the power of a Minister under the section as there was no prescribed period when licences must be issued.  The processing of applications in the Ministry of Commerce was, they continued, administrative and there was no evidence of any deliberate delay which affected the appellant alone. They further argued that the Minister's action could not be said to be arbitrary towards the appellant since all applications like that of the appellant, were treated in the same way.  They concluded that since at the time the appellant presented her papers to the Board of Customs the Economic Stabilization Order had come into effect, the appellant should pay the duty prescribed by that Order.

 

The case submitted on behalf of the Ogun State (the 3rd Respondent) was  that  the  3rd respondent's (Ogun State Government) contention was  short,   namely,  that on  4th June   1985, the Ogun State Government bought and paid for the Mercedes  Benz  car as  a bona fide purchaser for value without notice of any court  action pending in respect of  the car or any   court order restraining the  sale or the purchase of the vehicle. As a matter of fact, it was contended that there appeared to be, at the time of the sale to the Ogun State Government, no court order of injunction restraining the Federal Government and the Board of Customs from selling the vehicle. The Ogun State Government  further argued that  although an  appeal had been lodged to the  Supreme  Court, it was  trite law that the notice of  appeal to the  Supreme Court  did not  amount to  a stay  of  execution of the judgment of the Court of Appeal. The Court of Appeal having  ruled that the appellant was  subject to pay the new rate of  duty under the new Economic Stabilization Order of 814,500.00, no  authority, except the Supreme Court, was competent to waive that decision and order the  release of  the vehicle to the  appellant on payment of a lesser amount. The appellant, having  failed to pay the said sum of N14,500.00 and the judgment of the Court of Appeal not having been stayed, there was nothing restraining the Federal Government and the Board of Customs from  disposing  of the  vehicle  according to  laid down  regulations.

 

The Ogun State Government concluded its argument saying that the appellant did not consider it proper to get a stay of execution of the judgment of the Court of Appeal. Rather, she  employed other means to  circumvent that  judgment  and obtained a  release order of the vehicle  from the Military Commandant of the Tin-Can Island Port  on  21st May  1986 without paying  the  sum considered due  and payable by the Court of Appeal which sum had not  been   reviewed by  a higher  court. The position was  therefore that  at the  time the Federal Government  sold the vehicle to the Ogun  State Government it was not restrained to do so  and it  actually did so  under the existing regulations. Accordingly, the position of the Ogun State Government was that of a bona fide purchaser for value without notice of any adverse interest.

 

The 4th respondent (Mr. O. O. Onifade) made   a brisk work of his own case in his own brief. His short argument was that he bought the Mercedes Benz car model 280E from the Ogun State Government on 24th June   1985 without notice of any litigation or any court order restraining sale of the said car. He argued that he had spent N 30,000.00 on the car to bring it to a motorable condition. He had installed an air-conditioner and a cassette player. He had sold parts of the car to "itinerant buyers" whose addresses could not be traced, before notice of this appeal was received by him. The total amount he has   realised from the sporadic sale was 86,500.00. He contended that the engine of the car was completely bad.  In all the circumstances of the case, he concluded, it would not be right for this court to order him to return the   "scrap" to the appellant or anybody else.

 

The powers of the Minister of  Commerce - the Minister charged with  responsibility  for matters relating to commerce -for import licensing, appear to  derive  from the Finance Act, 1981 No 2,  section 3 of which enacts  that:

 

"3.        (1)        The  Import Licensing Authority  shall  in  respect of goods which may be  imported only under a licence,   by notice  in  the Gazette, give   directions   relating to the grant of special  licences  and in particular, but without prejudice to the generality of the foregoing, any such direction  shall provide  for -

 

(a)        the form and manner in which applications shall be made;   and the fee not exceeding N50 payable in respect of every application;

 

(b)        the information to be furnished with such application;   and

 

(c)        The form and duration of licences.

 

(2)        The Import Licensing Authority may -

 

(a)        refuse to grant a licence without assigning any reason for such

 

(b)        at any time revoke any licence for any contravention of this Act;

 

(c)        at any time modify any licence either on application by the licensee or where circumstances so warrant.

 

(3)        In this section -

 

"Import Licensing Authority" means such person or persons as may be designated by the Minister charged with responsibility for matters  relating to commerce by notification in the Gazette from amongst the officers  in his ministry appointed to  carry out  duties  in  relation to  commerce in the Federation or such other person or persons  as the Minister may be notification in the Gazette designate in that behalf;

 

"Licence" means either -

 

(a)        a specific licence granted to an importer authorising him to import from a territory or territories specified in the licence of (sic) goods of a description  and quantity  specified in the  licence;  or

 

(b)        a special licence granted to an importer authorising him to import goods generally or with specified exceptions  from a territory  or territories  specified in the licence."

 

There is no dispute  that  had the appellant been granted import  licence on  3rd April  1962 when the  vehicle  landed in Lagos or at anytime before the coming  into  force of the Economic Stabilization (Temporary provisions) (customs Duties) Order 1982 on 20th April 1982, the duty she would have paid on  the vehicle would have  been 81,449.22   and that  the deliberate suspension of  the  issue  of the  import licence to  the  appellant,  occasioned her anextra financial liability  and detriment  of the  tune of over N13,000.00.

 

It is to be observed that by section 3(2) (a), (b) and (c) of the Finance Act, 1981, No 2 the Import Licensing Authority (defined herein above) and, a  fortiori, the Minister, have powers, as  limited in  that  subsection to:

 

(a)        refuse to grant licence without assigning any reason for such refusal;

 

(b)        at any time revoke any licence for any contravention of the Act; and

 

(c)        at any time, modify any licence either on application by the licensee or where   circumstances so warrant.

 

In the first place the powers under section 3 (2) are restricted to a refusal to grant licence; a revocation of a licence granted, or a modification of a licence granted. It does not include a power to impose a suspension period in which consideration of import licence applications (whether to refuse,   to revoke or to modify)   is not to be countenanced. Section 3 imposes a duty on the Minister and/or his subordinates, namely, the Import Licensing Authority, which is dischargeable to the citizens of this country and the public at large. He has no power, under that section, to impose a moratorium on, or proclaim a dormancy of, the working of that section of the Finance Act of 1981. He has a public duty to consider applications   and either refuse, or revoke, or modify, as the case may be. An unjustified refusal to discharge this duty could attract the prerogative writ of mandamus.

 

Since the adoption of the republican Constitution by this country, it is recognised that the principle that mandamus does not issue against the Crown has no more basis in Nigeria, under its Constitution (See: Bashir Alade Shitta-Bey v. The Federal Public Service Commission, (1981)1 S.C. 40.)

 

The legal argument put forward on behalf of the 1st and 2nd respondents,  first by Mr. Osaje and later by Miss Akerele, appears to be, in sum, that the Minister, under section 3 of the Finance Act, 1981, had unfettered power to grant or refuse  import licence, with or without  assigning reasons. So forcefully were they asserting the absolutism of the Minister's powers that one gathered the impression that they were virtually saying that the Minister's discretionary power was unchallengeable.

 

But that, clearly, is not so in law. The discretionary power of the Minister under section 3 of the Finance Act,1981 is clearly within the reviewable  jurisdiction of the courts whether the Minister failed to exercise his  discretion; or refused to exercise the discretion; or misused the discretionary power, and whether he gave reasons for the exercise of his powers or failed to give reasons for the  exercise,  it being  a principle established by the courts  that  once  a prima facie case of misuse of power had been established, it would be open to the courts to  infer that  the Minister acted unlawfully even  if he declined to supply a justification at all, or supplied a justification which is untenable in law. The principle basic in all common law countries,  including Nigeria, is that under the universally accepted Rule of Law,  the Minister must  act fairly and not to the prejudice of the  citizen.

 

The courts have inclined, over the years, to the protection of the rights of the citizen even in times of war when the defence of the realm had all been paramount. The decision of the House of Lords in Attorney-General V. De Keyser's Royal Hotel Limited   (1920)   A.C. 508 - dealing with the issue of payment of compensation by the Crown to a subject in respect of property requisitioned for the prosecution of the war - established the principle that in the protection of the property of the subject, the Crown was liable to pay compensation to the subject for the acquisition of the property, the exigencies of the war notwithstanding.  Even amidst the clash of arms, they said, the courts would not be silent.

 

In Padfield & Ors.V.  Minister Of Agriculture Fisheries and Food & Qrs. (1968) A.C.  997 it was held, inter alia, that where Parliament conferred a discretion on the Minister so that it could be used to promote the policy and objects of the Act which were to be determined by the construction of the Act, the issue was one of law for the courts; that although there might be reasons which would justify the Minister in refusing to refer the complaint  in that  case to  a Committee  of Investigations, his discretion was not  unlimited and if it  appeared that the effect of his refusal to appoint a Committee of Investigations was  to  frustrate the policy of the Act,  the  court was entitled to interfere.

 

Padfield  (supra) was decided in 1966 and ten years later, in 1976, Laker Airways Ltd v Department of Trade (1977)   Q.B. 643 decided that the exercise of the Crown's prerogative being  discretionary, the  courts are entitled to see that it is not exercised improperly or mistakenly; and it would be improper to cancel the  designation of the Airline, by use of the prerogative power, at a stage when  all the necessary steps had been completed - a cancellation which threatened the subject with material  loss.

 

Perhaps the case nearest to the instant case on appeal is Congreve v Home Office (1976) Q.B. 629. In that case, on January 29th 1975 the Home Secretary announced that the colour television licence fee would be increased from £12 to £18 on April 1st and made an order under section 2(1) of the Wireless and Telegraphic Act 1949 to effect the increase. The Home Secretary, in accordance with his administrative practice when an increase in the fee was imminent, prepared special instructions for its agents who included, post office counter clerks, telling them that anyone applying in advance for the renewal of a licence which did not expire until March 31st or later should be told to reapply on or before April 1. On March 26th, the plaintiff, whose current licence expired on March 31, applied to the post office for a £12 licence. The counter clerk did not follow the Home Office Instruction; she issued him with a £12 licence which on its face would not expire until February 29, 1976.  Some 24,500 licence holders were likewise issued with overlapping licences before April 1. The Home Office wrote to each holder of a £12 overlapping licence stating that unless the additional £6 was paid the licence taken out in advance of April 1 would be revoked. The  plaintiff did not  pay and was one of those who received the letter dated 11th November 1975 which threatened that unless the £6 was paid by December 1, the overlapping licence would be revoked and prosecution for the  use of colour television proceeded with.

 

The plaintiff issued a special indorsed writ claiming a declaration that the revocation of his licence would be unlawful, invalid, and of no effect. The High Court refused to make the declaration holding that the Home Secretary was entitled to revoke a licence under section 1(4) of the Act of 1949 and that the Home Office letters gave the licence holder open   choices.

 

On  appeal, the appeal was allowed, the Court of Appeal holding that although the Home Secretary has undoubted  discretion under Section 1(4) of  the Wireless and Telegraphic Act, 1949  to revoke a licence the discretion was fettered to the extent that the courts would intervene if it was exercised arbitrarily or improperly; and in view of the fact that the licence  issued to  the  plaintiff was   a valid licence  on  the day  it was   issued and that  there was   nothing in  the Act  or the  Regulations which  prohibited the holding of overlapping licences, it was an improper exercise  of  the Minister's   discretionary power to propose to revoke a licence validly obtained as a means of levying money which Parliament  had given the Executive no authority to demand. Accordingly, the court could and should intervene to declare that the proposed revocation of the plaintiff's licence was unlawful, invalid, and of no effect.

 

The arguments of counsel for the 1st and 2nd respondents have, indeed, taken the form of  that of the Home Office in  Congreve (supra) in which the Home Office claimed that the Secretary of State had an unfettered discretion to grant or withhold a licence unless  the refusal was wholly arbitrary. Reliance might have been placed on what had been said in Associated Provincial Picture Houses Ltd. v Wednesbury Corporation (1948)1 K.B. 223 and Penfield (Supra) regarding judicial control over the exercise of executive powers. But  these were carefully gone  into  in  Congreve (supra) and the argument  in  favour of the unfettered  discretion of the Secretary of State  roundly rejected.

 

It  has  to  be  remembered that  the  appellant is a Nigerian citizen  and as  had been  shown earlier, she  had relied on  the conditions laid down by the Minister for importation of the type of car she brought in. She had fulfilled those conditions. There was no denial that those conditions were the conditions applicable to the appellant's case and that the appellant had fulfilled them. Was the appellant who was returning home to her country from a sojourn into a foreign land,  not  entitled to rely upon the word of the Minister of  her country  that  if she fulfilled the conditions  put  out  by  the Minister, she would be entitled to the benefits of that fulfilment? Would those conditions put out to the whole world by the Minister not amount (to  say  the  least) to a promise  to the appellant  that  if she fulfilled those conditions the Minister would act  in  the way therein prescribed, namely, that she would be  entitled to bring into Nigeria her car paying  in   respect thereof the prevailing customs duty? I must answer these questions  in the affirmative, just as such a question was answered by the Privy Council in Attorney-General of Hong Kong v. Ng Yuen Shiu  (1983)2 A.C. 629 referred to us by appellant's counsel. In that case the appellant who was born in China entered Hong Kong illegally from Macau in 1967. In 1976 he was removed to Macau but re-entered illegally into Hong Kong shortly afterwards   and remained. By 1980 he was a part-owner of a small factory in Hong Kong. In October 1980 the government announced changes in   its immigration policy. It abandoned its old policy whereby illegal entrants had been allowed to   remain in Hong Kong once they had reached without being arrested. Now it stated that those who had entered illegally would be repatriated. It gave power to the Director of Immigration to make removal orders against them. The announcement created fears among  the illegal entrants living in Hong  Kong who had entered from Macau  and who  were of Chinese origin that they would be repatriated to China. On their petitioning the Governor, a Senior Immigration Officer made an announcement on the government policy which it was intended should be applied to them. That   included the statement that each illegal entrant from Macau would be interviewed and his case "treated on its merits".

 

Having been questioned by an immigration official, the appellant was detained and the Director of Immigration then made a removal order against him without giving  him an opportunity of making any representations as to why he   should not be removed. The applicant applied to the High Court   for orders of certiorari to quash the removal order and prohibition restraining the Director from executing it. The Court of Appeal granted an order of prohibition preventing the Director  from executing  the removal order until he  had given  the appellant an  opportunity to  be  heard.

 

On the Attorney-General’s appeal to the Judicial Committee of the Privy Council, the Privy Council dismissed the   appeal holding that where a public authority charged with the duty of making a decision, promised to follow a certain procedure before reaching that decision, good administration required that it should act by implementing the promise provided that the implementation did not conflict with the authority’s statutory duty. Accordingly, assuming that an alien had no general right to be heard before being deported, the implementation of the promise to interview each illegal immigrant and decide each case on the merits required the appellant to be given opportunity to state his case and the failure to ask him whether he wished to make representations why he should not be removed was a sufficient ground for setting aside the decision. Consequently, the Privy Council substituted for the order of prohibition an order of certiorari to quash the decision of the Director of Immigration.

 

If in that case an alien who had no ge