The Nigeria Customs Service has asked the Federal High Court in Lagos to order the final seizure and forfeiture of three aircraft linked to billionaire businessman and MRS Holdings founder, Sayyu Dantata, over an alleged N2.31 billion unpaid import duty.

The aircraft involved are a 2011 Beechcraft King Air 350i, a 2013 Gulfstream G550 and a 2018 Robinson R66 helicopter.

In its application before the court, Customs is seeking orders that would vest ownership, control and possession of the aircraft in the Service on behalf of the Federal Government, with further authority to sell or otherwise dispose of them in accordance with the law.

The alleged duty shortfall put forward by Customs is N2,312,946,260.
According to the Service, the applicable import duty rate is five per cent of the value of the aircraft. Based on that calculation, the disputed duty implies a combined aircraft value of about N46.3 billion. However, the N46.3 billion figure is derived from Customs’ duty calculation and is not an independent market valuation of the aircraft.

The Customs application names Dantata, Bestaf Services Limited and Metro Capital Limited as respondents.

Customs alleges that the three aircraft were brought into Nigeria without the required declarations, permits, approvals and payment of applicable import duties. The Service also alleged that the respondents misrepresented or failed to disclose the actual purpose and status of the aircraft when they entered the country.

The agency said the alleged duty liability was uncovered during a verification exercise involving privately owned aircraft in Nigeria.
The aircraft identified in the proceedings include a Beechcraft King Air 350i bearing serial number FL-750, a Gulfstream G550 with serial number 5455, and a Robinson R66 helicopter.

The Gulfstream G550 is understood to be the most valuable of the three aircraft, with market estimates for comparable aircraft of its vintage running into tens of millions of dollars. However, the actual value of any aircraft depends on factors including its condition, equipment, maintenance history and flight hours.

In its legal application, Customs is relying on Sections 245 and 246 of the Nigeria Customs Service Act 2023 in seeking the seizure, condemnation and forfeiture of the aircraft.
The Service is also asking the court to authorise it to sell, dispose of or otherwise deal with the aircraft in accordance with the law.
Customs told the court that the orders were necessary to prevent the aircraft from being removed from Nigeria and to forestall any action that could frustrate enforcement.
The affidavit supporting the application was sworn by Simi Adamson of the Legal Department of the Nigeria Customs Service.

Dantata is the founder and chairman of MRS Holdings, a major player in Nigeria’s downstream petroleum sector. He is also a half-brother of billionaire businessman Aliko Dangote and a member of the prominent Dantata business family.

The case is part of a wider scrutiny by Customs of privately owned aircraft operating in Nigeria. The Service has also pursued a separate case involving aircraft associated with Folorunsho Alakija’s Famfa Oil over an alleged N8.85 billion duty liability.
For now, however, Customs’ allegations remain before the court and have not been established by a final judicial determination.
The Federal High Court in Lagos has adjourned the matter until October 22, 2026, for continuation of hearing.