Arrow Hi-Fi (E.A.) Limited v Commissioner of Customs and Border Control (Appeal 45 of 2020) [2021] KETAT 5 (KLR) (4 June 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 5
- Citation
- [2021] KETAT 5 (KLR)
- Decided
- 4 June 2021
The Tribunal finds the appeal is not res judicata and that the Appellant did not make a valid application for review under Section 229 of the EACCMA. The Tribunal also finds the Respondent did not err in law and fact in its tax assessment.
Facts
The Appellant, Arrow Hi-Fi (E.A.) Limited, was assessed additional taxes by the Respondent, Commissioner of Customs and Border Control, based on an audit conducted by the Respondent from January 2002 to December 2006. The Appellant challenged the assessment, but the High Court found the Appellant's objection invalid.
Issues
- Whether the appeal is res judicata.
- Whether the Appellant made a valid application for review under Section 229 of the East African Community Customs Management Act, 2004 and if so, whether the Respondent issued its response within the statutory period.
- Whether the Respondent erred in law and fact in its tax assessment against the Appellant.
Reasoning
The High Court found the Appellant's objection invalid, and the Tribunal agreed, stating that the Respondent did not have to consider the objection further. The Tribunal also ruled that the Appellant's application for review was not valid under Section 229 of the EACCMA.
Outcome
The appeal is dismissed.
Authorities cited
Legislation (1)
- East African Community Customs Management Act, 2004
Cases cited (2)
- Section 229 of EACCMA
- Section 51(8) of TPA
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