The Court of Appeal on February 25, 2026, nullified the Akwa Ibom State Maritime Sector (Regulation) Law, 2017, in a judgment delivered in the case of Strickland Services Limited v. Akwa Ibom State Internal Revenue Service & Anor (Appeal No. CA/C/54/2024). The court ruled that maritime regulation falls exclusively under federal jurisdiction, invalidating the state's attempt to impose $240,000 in levies on the company. The decision overturned a Federal High Court ruling and reaffirmed that shipping and navigation on coastal and inland waterways are on the Exclusive Legislative List, reserved for the National Assembly.
The appellate court held that the Akwa Ibom State Revenue Court lacked jurisdiction over maritime criminal proceedings, which are the domain of the Federal High Court. It cited existing federal laws and the principle of jurisdictional encroachment as grounds for nullification. The judgment aligns with the Supreme Court's earlier decision in NIWA & Ors v. LASWA & Ors (2024), reinforcing federal primacy in maritime matters.
Legal experts note the ruling centralizes regulatory authority with federal agencies like NIMASA and NIWA. It also bars states from imposing environmental fees or green levies on maritime activities. The decision streamlines compliance for oil, gas, and shipping firms operating across multiple littoral states.
The Court of Appeal didn't just cancel a state law—it clipped the wings of governors eyeing maritime cash grabs. With Akwa Ibom's $240,000 levy demand now void, any state dreaming of taxing ships or launching green shipping schemes on their own must reckon with the Constitution. This means Nigerian businesses face fewer regulatory hoops, but also that environmental progress in the blue economy now depends entirely on federal action. If NIMASA or NIWA drag their feet, the entire coast waits.
