Section 249 (1) of CFRN, 1999 created the Federal High Court.

Composition – a chief judge and such other number of judges as prescribed by the Act of National Assembly.. section 249(2) CFRN 1999.

Constitution – section 253 CFRN at least one judge

Appointment – section 250, same as Court of Appeal

Qualification – at least 10 years at the bar.

Jurisdiction – section 251(1) (a)-(s) CFRN, 1999. In addition to other jurisdiction to be conferred by an Act of National Assembly, it has exclusive jurisdiction in the following matters

  • Revenue of the government of the federation whether it or its organ as a plaintiff or defendant.

  • Taxation of a company, bodies established to carry on business and persons subject to federal tax. Companies Income tax – Federal High Court; Personal Income Tax – state of residence; residents of Abuja are subject to federal taxation but those in other states, Personal Income Tax.

  • Customs, excise duties, export duties, claim against Nigeria Customs Service or any member or office relating to performance of their duties.

  • Banking, bank, other financial institution. Action between bank and bank. Action against CBN relating to final measures. However, no exclusive jurisdiction as between transaction involving a customer and his bank. There is a difference between banking policy and transaction (concurrent with State High Court), policy-mergers, revocation of banking license, capital, examination of banks, fiscal measures are within the exclusive jurisdiction of Federal High Court.

  • Operation of CAMA or any law replacing CAMA. For instance, removal of a director by Federal High Court

  • Any law on intellectual property, copyright, patents, business name, trade mark, industrial designs.

  • Admiralty matter, shipping, carriage by sea, River Niger, River Benue, other inland waterways designated to be international waterways, federal ports.

  • Diplomatic, consular and trade representation

  • Citizenship, deportation, extradition, immigration, emigration, nationalization

  • Bankruptcy and insolvency

  • Aviation and safety of aircraft

  • Arms, ammunition, explosives

  • Drugs and poisons

  • Mines and minerals

  • Weights and measures

  • Interpretation of the constitution that affect federal government or any of its agencies.

  • Action, declaration, injunction affecting validity of executive or administrative

  • Such other exclusive civil jurisdiction to be conferred on it by an Act of National Assembly.