Profile International Kenya Limited v Commissioner for Customs & Border Control (Tax Appeal 1054 of 2022) [2024] KETAT 268 (KLR) (23 February 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 268
- Citation
- [2024] KETAT 268 (KLR)
- Decided
- 23 February 2024
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a demand for taxCoramE.N Wafula, D.K Ngala, Muga, Gashindi, Ololchike, Diriyeh
Holding
The Tribunal finds that the Respondent did not apply the correct valuation methodology with respect to the goods imported.
Facts
Profile International Kenya Limited imported television sets and was assessed additional tax by the Commissioner for Customs & Border Control. The Appellant objected and appealed the assessment.
Issues
- Whether the Respondent applied the correct valuation methodology with respect to the goods imported.
- Whether the demanded tax is due and payable.
Reasoning
The Tribunal notes that the Respondent applied the third valuation method (transaction value of similar goods method) but did not provide the rationale for its choice. The Tribunal also observes that the Respondent did not share the market survey report with the Appellant.
Outcome
The Appeal is upheld.
Authorities cited
Legislation (2)
- EACCMA 2004
- Fourth Schedule
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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