Republic v Kenya Revenue Authority Ex Parte Luma Holdings Limited [2014] KEHC 1994 (KLR)
- Court
- High Court of Kenya
- Case number
- 1994
- Citation
- [2014] KEHC 1994 (KLR)
- Decided
- 10 November 2014
The court held that the impounding of the truck was not lawful under the Customs Act as the goods were not liable to forfeiture before diversion.
Facts
Luma Holdings Limited applied for the quashing of a Notice of Goods Deposit and the release of a Mercedes Benz Actros Truck Registration No. KBP 019T Trailer ZD 6409 with 1X40 Container Number PCIU-8421201 impounded by Kenya Revenue Authority at Jomo Kenyatta International Airport.
Issues
- Whether the impounding of the truck was lawful under the Customs Act
- Whether the respondent should be ordered to pay costs
Reasoning
The court found that the impounding was based on section 211(1) of the Customs Act, which requires the vessel or vehicle to be used in the importation, landing, removal, conveyance, exportation, or carriage coastwise of goods liable to forfeiture. The goods in question were not liable to forfeiture before diversion.
Outcome
The court dismissed the application for certiorari and mandamus.
Authorities cited
Cases cited (2)
- Pastoli vs. Kabale District Local Government Council and Others [2008] 2 EA 300
- An Application by Bukoba Gymkhana Club [1963] EA 478
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