Roshina Timber Mart Limited v Commissioner of Customs & Border Control (Appeal 593 of 2022) [2024] KETAT 1769 (KLR) (17 December 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 1769
- Citation
- [2024] KETAT 1769 (KLR)
- Decided
- 17 December 2024
The Tribunal determined that the Respondent was justified in issuing additional assessments for undervalued consignments based on the EACCMA and Fourth Schedule provisions.
Facts
The Appellant, Roshina Timber Mart Limited, appealed to the Tax Appeal Tribunal against additional customs duties assessed by the Respondent, Commissioner of Customs & Border Control, on five import consignments. The Tribunal struck out the appeal for non-compliance with EACCMA procedures. The Appellant then appealed to the High Court, which determined that two consignments were within the EACCMA time period and should be determined by the Tribunal on merits.
Issues
- Whether the Respondent was justified in issuing additional assessments for undervalued consignments
Reasoning
The Tribunal ruled that the Respondent was justified in applying a different method of customs valuation from the one declared by the Appellant, as the Fourth Schedule provides for sequential application of valuation methods, with the transaction value method being the primary method.
Outcome
The appeal was dismissed.
Authorities cited
Legislation (1)
- EACCMA
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