SBI International Holdings Ag Kenya v Commissioner, Customs and Border Control, of Kenya Revenue Authority [2021] KEHC 1565 (KLR)

Facts

The applicant, SBI International Holdings AG Kenya, seeks leave to apply for judicial review of agency notices issued by the Commissioner, Customs and Border Control, of the Kenya Revenue Authority under the East African Community Customs Management Act, 2004. The applicant alleges that the notices were illegal, irrational, and premature and violated the fundamental right to a fair administrative action guaranteed by Article 47(1) of the Constitution of Kenya.

Issues

1. Whether the agency notices are an appealable decision under the Tax Procedures Act
2. Whether the applicant failed to follow the procedures for dispute resolution before seeking judicial review

Reasoning

The court held that the remedy of judicial review is concerned with reviewing the decision-making process, not the merits of the decision itself. The court found that the applicant failed to follow the procedures as expounded and relied on the case of Owners of the Motor Vessel “Lillian S” v Caltex Oil (Kenya) Ltd and the writings of John Beecroft Saunders.

Outcome

Dismissed

Authorities cited