CTM Kenya Limited v Commissioner of Customs & Border Control (Tribunal Appeal 157 of 2023) [2024] KETAT 463 (KLR) (19 April 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 463
- Citation
- [2024] KETAT 463 (KLR)
- Decided
- 19 April 2024
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a final demand noticeCoramGRACE MUKUHA, DR. WALTER J. ONGETI, JEPHTHAH NJAGI, GLORIA A. OGAGA, DR. ERICK KOMOLO
Holding
The Tribunal finds the appeal invalid due to non-compliance with the East Africa Community Customs Management Act, 2004, and therefore strikes out the appeal.
Facts
CTM Kenya Limited applied for a review of a demand notice issued by the Commissioner of Customs & Border Control. The Appellant lodged an appeal on 21st February 2023, but the Respondent raised a preliminary objection stating the appeal was incompetent due to non-compliance with the East Africa Community Customs Management Act, 2004.
Issues
- Whether there is a valid appeal on record.
- Whether the Respondent was justified in issuing a Demand Notice dated 15th December 2022.
Reasoning
The Tribunal ruled that the Appellant did not comply with the provisions of Section 229 of the EACCMA, leading to the invalidity of the appeal.
Outcome
The appeal is not merited.
Orders
- The Appeal be and is hereby struck out.
- Each party to bear its own costs.
Authorities cited
Legislation (1)
- East Africa Community Customs Management Act, 2004
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.
Loading judgment…