Commissioner of Customs and Excise v Export Trading Company Limited [2019] KECA 1039 (KLR)
- Court
- Court of Appeal
- Case number
- 1039
- Citation
- [2019] KECA 1039 (KLR)
- Decided
- 25 January 2019
The application for stay of execution of the High Court's judgment and orders is allowed. The stay is granted pending hearing and determination of an intended appeal.
Facts
The respondent, Export Trading Company Limited, imported coconut coir pith into Kenya and the applicant, The Commissioner of Customs and Excise, classified it under Customs & Excise Heading 1404 Tariff No. 1404.900.00, attracting 10% customs duty. The respondent appealed, and the High Court quashed the decision, directing coconut coir pith to be classified under Heading 53.05.
Issues
- Classification of coconut coir pith under Customs & Excise Heading 1404 Tariff No. 1404.900.00
- Whether the High Court's decision should be stayed pending an intended appeal
Reasoning
The court finds merit in the application, noting the intended appeal is arguable and may render the High Court's decision nugatory if not stayed.
Outcome
Stay of execution of the High Court's judgment and orders granted
Orders
- Stay of execution of the judgment and order of the High Court pending hearing and determination of an intended appeal
- The applicant to file the Record of Appeal within 60 days of the date hereof
- Each party to bear its costs in this application
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