Modern Ways Limited v Commissioner of Customs and Border Control (Tax Appeal 1551 of 2022) [2024] KETAT 341 (KLR) (8 March 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 341
- Citation
- [2024] KETAT 341 (KLR)
- Decided
- 8 March 2024
The Tribunal finds that the Respondent is authorized by law to impose Import duty according to the tari classification under the Harmonized Commodity Description and Coding System provided by the World Customs Organization.
Facts
The Appellant, Modern Ways Limited, manufactures and distributes mineral supplements and animal health products. The Respondent, the Commissioner of Customs and Border Control, issued audit findings declaring the Appellant had declared the wrong tari on imports of licking blocks for animals, demanding Kshs 23,866,730 in taxes.
Issues
- Whether the Respondent’s tari re-classication should be upheld.
Reasoning
The Tribunal analyzed the Harmonized Commodity Description and Coding System and the World Customs Organization's Explanatory Notes, concluding that the Appellant's product, Vitalblock, should be classified under HS Code 2309.90.90, not 2501.00.90.
Outcome
The Tribunal upholds the Respondent's tari re-classication.
Authorities cited
Legislation (2)
- Kenya Revenue Authority Act
- East Africa Community Customs Management Act, 2004
Cases cited (2)
- Commissioner of Customs and Excise v Export Trading Company Limited
- Republic v. Commissioner General & Another Ex-Parte Awal Ltd
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