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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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business operations, the Plaintiffs were compelled to remit part of the statutory 
levies demanded by ithe Defendant (Exhs. IHS 21 and IHS 22). That it is in the 
interest of justice to grant the reliefs as sought in the Originating Summons. 
The case 
of the Defendant 
is that the 
Plaintiffs 
are two 
distinct and 
independent companies. The Defendant amongst others, 
holds 
the 
crucial. 
responsibility 
of formulating 
regulations governing 
various 
aspects 
of the 
petroleum industry, along with other midstream and downstream operations and 
is also entrusted with regulating activities concerning transportation, shipment 
etc, of petroleum liquids and related substances within Nigeria. Furthermore, the 
Defendant 
is 
also empowered 
to 
issue 
permits and 
licenses 
in 
respect’ 
of 
midstream and downstream petroleum operations, to establish and oversee a 
wholesale market - facilitating the consistent supply of petroleum products to. 
customers and the authority to grant license for the importation of petroleum 
products to companies. In response to paras. 
5 ~ 10, regardless of any Cost 
Sharing 
or Throughput Support Agreements, the Plaintiffs are two different 
entities duly licensed to engage in downstream petroleum products operations. 
Both Plaintiffs hold import permits only applicable to midstream operations, while 
the 2" Plaintiff holds a petroleum depot license. In response to paras. 9, 10 and 
11, there is nothing placed before the Court in support of the Plaintiffs’ assertion 
that they own BTSs, but that the Plaintiffs only manage BTS on behalf of third- 
party users and are put to the strictest proof. In response to Para. 12, the words, 
‘permits’ and ‘license’ are used interchangeably and mean the same thing and 
so, holders of import permits are licensed to import petroleum products and are 
wholesale petroleum liquids suppliers by the tenor of the Act. The Plaintiffs as 
wholesale petroleum liquids suppliers’ are equally wholesale customers when 
they load products from each other or load from products they initially imported. 
JUDGEMENT IN JHS (NIGERIA) LTD, & ANOR. V. THE NIG. MIDSTREAM & DOWNSTREAM PE TROLEUM REGULATORY AUTHORITY 
SUIT NO: FHC/ABI/CS/1480/2023