Court of Appeal rules on maritime levies Strickland Services Limited v. Akwa Ibom State Internal Revenue Service & Anor

The Court of Appeal, in Strickland Services Limited v. Akwa Ibom State Internal Revenue Service & Anor nullified the Akwa Ibom State Maritime Sector (Regulation) Law 2017 and the Maritime Transport Vessels and Equipment Fees and Charges Regulation 2017., affirming that maritime regulation falls exclusively within federal legislative competence.

In its judgment, the Court of Appeal reaffirmed that maritime matters fall squarely within the Exclusive Legislative List under the Constitution of the Federal Republic of Nigeria. Consequently, the Court held that state governments lack the constitutional authority to impose taxes, levies, or regulatory charges on maritime activities, and are equally precluded from exercising jurisdiction over disputes arising from such matters.

Advisory Team: Banwo & Ighodalo