Macharia v Kenya Revenue Authority (Tax Appeal E588 of 2024) [2025] KETAT 412 (KLR) (5 December 2025) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 412
- Citation
- [2025] KETAT 412 (KLR)
- Decided
- 5 December 2025
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision of the Respondent dated 21st March, 2023CoramCA MUGA, T VIKIRU, B GITARI, DK RONO, B MIJUNGU
Holding
The Appeal is competent.
Facts
The Appellant sought to import used shoes from China but the goods failed the Kenya Bureau of Standards tests. The Respondent granted a re-export authority but the Appellant was informed he was time barred from claiming duty draw back. The Appellant appealed.
Issues
- Whether the Appeal is competent.
- Whether the Appellant was entitled to refund of duty paid pursuant to the provisions of Section 143 of EACCMA.
Reasoning
The Tribunal determined that the Appellant could appeal the decision of the Respondent dated 21st March, 2023, as it was within the time frame set by Section 229 of EACCMA for lodging an application for review.
Outcome
The Appeal is competent.
Authorities cited
Legislation (2)
- EACCMA
- TATA
Cases cited (2)
- Speaker of the National Assembly v Karume (Civil Application 92 of 1992) [1992] KECA 42 (KLR) (29 May 1992)
- KESC 38 (KLR)
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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