Facts:

Sometimes in 2011, the appellant, an offshore drilling company, obtained Temporary Import Permits from the Nigerian Customs Service (NCS) for the importation of their two rigs, “Noble Lloyd Noble” and “Noble Tommy Craighead” from Cameroun. The two rigs were brought into Calabar Port, Nigeria as Cargos, via different vessels, and were cleared for operations by NCS. The appellant claimed that since they were brought in as cargos they were not subject to pilotage or ship dues which were the responsibility of the owners/or masters of the carrying vessels. Also, it asserted that it did not solicit for the services of another company, Vista Maritime Company Limited to incur stevedoring charges for the rigs.

It further claimed that the carrying vessels did not pass through any Nigeria compulsory pilotage district nor did it utilise the services of any pilots in the carriage of the rigs. Despite these, the respondent imposed compulsory pilotage dues totaling $782,943.07. The appellant protested against the charges. When the appellant did not pay, the respondent instructed its managers and agents to stop port services to the appellant which subjected it to severe difficulties, almost to a total shut down of its offshore drilling operations. The appellant was forced to pay the charges on 29th February, 2020. As a result, the appellant served the respondent a notice of intention to commence action against it on the constitutionality of the pilotage and stevedoring charges. Inspite of the notice, the respondent commenced another round of stoppage of port services to the appellant. Sequel to these, the appellant filed a suit at the lower court. The lower court dismissed the action.

Dissatisfied, the appellant appealed to the Court of Appeal.