Highlands Drinks Limited v Commissioner of Customs & Boarder Control (Tribunal Appeal 1392 of 2022) [2023] KETAT 90 (KLR) (Commercial and Tax) (10 March 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 90
- Citation
- [2023] KETAT 90 (KLR)
- Decided
- 10 March 2023
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision on excise registrationCoramJustice Bosire JA
Holding
The Tribunal finds merit in the application and allows the Applicant to furnish an acceptable security pending the hearing and determination of the appeal.
Facts
Highlands Drinks Limited sought excise registration for its product, Cordial Pineapple Juice with Coconut flavor, under HS Code 2202.99.00, but the Commissioner of Customs & Boarder Control rejected the application, classifying it as HS Code 2009.49.00.
Issues
- Whether the application for excise registration is a waste and abuse of the court process.
- Whether the Tribunal has the power to hear the matter.
- Whether the Applicant has an arguable case.
- Whether the Respondent should register the product under HS Code 2009.49.00 or 2202.99.00.
Reasoning
The Tribunal considers the application to be arguable and allows the Applicant to proceed with an interim order.
Outcome
The Tribunal allows the application and orders the Applicant to furnish an acceptable security.
Orders
- The Applicant to be allowed to furnish an acceptable security in form of a bank guarantee of an amount to cover six months' production pending the hearing and determination of the Appeal.
- In the event of any dispute as to the extent of the security to be furnished, either party shall be at liberty to move the Tribunal to fix the amount of the security.
- The Respondent is temporarily restrained from registering the Appellant’s Product (Codial Pineapple Juice with Coconut flavor) under HS Code 2009.49.00 pending hearing and final determination of the appeal.
Remedies
- Security for six months' production pending the appeal.
- Temporary restraint on registration pending final determination.
Authorities cited
Legislation (1)
- Tax Appeals Tribunal Act
Cases cited (3)
- Stanley Kangethe Kinyanjui vs Tony Ketter & Others
- Mrao Limited vs First American Bank Limited
- Habib Bank AG Zurich vs Eugene Marion Yakub
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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