Shemay Medtech Limited v Commissioner of Customs and Border Control (Tax Appeal E1472 of 2024) [2025] KETAT 403 (KLR) (8 August 2025) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 403
- Citation
- [2025] KETAT 403 (KLR)
- Decided
- 8 August 2025
The Tribunal finds that the Respondent was justified in demanding short levied taxes as the Appellant failed to comply with the time limit for review as stipulated in Section 229(1) of the East Africa Customs Management Act, 2004.
Facts
Shemay Medtech Limited imported OKI series bed head units under HS code 8537.10.00, but the Commissioner reclassified them under HS code 9402.90.90. The Appellant appealed, and the Commissioner upheld the reclassification and demanded short levied taxes.
Issues
- Whether the Respondent erred in classifying OKI series bed under Tari Code 9402.90.90 instead of Tari Code 8537.10.00 and 9032.90.00
- Whether the Respondent was justied in demanding short levied taxes
Reasoning
The Appellant failed to lodge an application for review within 30 days of the Tari Ruling, as required by Section 229(1) of the EACCMA. The Respondent upheld the Tari Ruling and demanded short levied taxes, which the Tribunal found to be justified.
Outcome
The Appellant's appeal was dismissed.
Orders
- The Respondent was justied to conrm its reclassication of the Appellant’s goods and to undertake enforcement measures
Authorities cited
Legislation (2)
- East Africa Customs Management Act, 2004
- Companies Act
Cases cited (1)
- HCITA E027 of 2024 Commissioner of Customs and Border Control vs. Rex International Limited
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