The Federal High Court, like a High Court of a State or of the Federal Capital Territory has appellate jurisdiction conferred by Section 27 of the Federal High court Act. It can hear and determine appears from: 1) the decisions of Appeal Commissioners established under the Companies Income Tax Act, 1961 and the Personal Income Tax Act, 1968 in so far an applicable as Federal Laws; 2) decisions of the Board of Customs and Excise established under Customs and Excise Management Act, 1958 3) decisions of Magistrates Courts in respect of civil or criminal cases or matters transferred to such courts pursuant to the Federal High Court Act; 4) decisions of any other body established by or under any other Federal enactment or law in respect of matters concerning which jurisdiction is conferred upon that court by the Act.
— I.T. Muhammad, JSC. Adetona & Ors. v Igele (2011) – SC.237/2005