Ojiambo v Commissioner of Customs & Border Control (Appeal 413 of 2020) [2021] KETAT 127 (KLR) (30 April 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 127
- Citation
- [2021] KETAT 127 (KLR)
- Decided
- 30 April 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeAppealPostureRespondent's Preliminary ObjectionCoramHonourable Justice Nyarangi
Holding
The Tribunal has jurisdiction to hear the appeal.
Facts
The Appellant's lorry was intercepted and detained for carrying uncustomed goods. The Respondent assessed taxes and the Appellant appealed.
Issues
- Whether the Tribunal has jurisdiction to hear the appeal.
- Whether the Appellant was in contravention of Sections 199 and 200 of The East African Community Customs Management Act, 2004 (EACCMA).
Reasoning
The Tribunal found that the Appellant did not adhere to the statutory procedure for filing an application for review, thus breaching mandatory statutory requirements.
Outcome
Appeal dismissed.
Authorities cited
Legislation (2)
- Tax Appeals Tribunal Act
- East African Community Customs Management Act, 2004
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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