REPUBLIC v KEYA SUGAR BOARD & 2 OTHERS Ex parte-The Commodity House Ltd [2007] KEHC 3793 (KLR)
- Court
- High Court of Kenya
- Case number
- 3793
- Citation
- [2007] KEHC 3793 (KLR)
- Decided
- 30 March 2007
The Applicants' notices of motion are dismissed with costs to the Respondents, and Interested Parties, but not the affected persons.
Facts
The Republic of Kenya brought three applications seeking judicial review of the Sugar Act No. 10 of 2001 and Customs & Excise Act, Cap 472, Laws of Kenya, and Legal Notices Nos. 12 of 1st March, 2004 and Gazette Notice No. 296 of 12th January, 2007, 1005 of 1st December, 2006 and Public Notice by Kenya Revenue Authority of 2nd February, 2007 and 6th February, 2007.
Issues
- The validity of Legal Notice Number 12 of 2004
- The applicability of the sunset date and sunrise date for the Mutual Tariff concessions
Reasoning
The Mutual Tariff concessions under Legal Notice Number 12 of 2004 are valid and the sunset date is set for 28th February, 2008. No order of mandamus would issue for the release of any sugar or other dutiable commodity without payment of warehousing charges.
Outcome
Dismissed with costs
Orders
- Orders accordingly
Authorities cited
Legislation (2)
- Sugar Act No. 10 of 2001
- Legal Notice Number 12 of 2004
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