Library / IN THE FEDERAL HIGH COURT OF NIGERIA [N THE ABUJA JUDICIAL DIVISION HOLDEN AT ABUJA ON MONDAY, THE 5™ DAY OF FEBRUARY, 2024

IN THE FEDERAL HIGH COURT OF NIGERIA [N THE ABUJA JUDICIAL DIVISION HOLDEN AT ABUJA ON MONDAY, THE 5™ DAY OF FEBRUARY, 2024

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IHS Towers 
Nigeria 
Limited 
(hereinafter referred 
to 
as 
ITNL) and Global 
Independent Connect Limited are owned by and are subsidiaries of the Holding 
Company, IHS Holding Limited, The ‘subsidiaries entered into 
a Cost Sharing 
Agreement to draw from the same source of resources for their operations, and 
share office space and facilities as well as their cost of management, also, the 
Plaintiffs 
in order to support each other entered into 
a Throughput Support 
Agreement (Exhs. IHS 2 and IHS 3). The Plaintiffs and ITNL with 16,372 Base 
Transceiver Stations (BTS) hold 41.6% share of the Nigerian telecommunication 
tower market infrastructure which BTS form the core platform for widespread 
telecommunication service networks across Nigeria, and as such, require near 
‘100% consistency in Power supply to achieve and safeguard the Federation’s 
economic and security requirements. The IHS entities rely on Automotive Gas 
Oil (hereinafter referred to as AGO) as the main source of power supply for their 
BTS and other site locations, across Nigeria. The AGO requirement of the IHS 
entities require direct importation by the Plaintiffs. The Plaintiffs, as required, 
obtained their respective Petroleum Products Import Permit from the Defendant 
to import petroleum products into Nigeria, and they procured their AGO by 
importing same directly from foreign suppliers abroad, shipped to Togo and then 
transhipped to Nigeria (Exhs. IHS 4, IHS 5 and IHS 6). The Plaintiffs do not deal 
in, trade, sell or buy AGO, except to consume the AGO bought abroad at their 
BTSs, to procure miniscule amounts of AGO from wholesalers within Nigeria 
solely for their use at their BTSs on rare occasions and/or to meet occasional 
shortage 
in their stock. The Plaintiffs store their AGO 
in tank farms before 
transportation to their respective BTS across Nigeria; the 1° Plaintiff entered into 
a Throughput and Service Agreement with Chisco Limited for exclusive use of its 
tank farm in Apapa, Lagos, while the 2" Plaintiff owns its storage tank facility in 
JUDGEMENT IN JS (MIGERIA) LTD. 
SUIT NO: FHC/AB3/CS/1480/2023