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ASCOSWISS AG V. GHANA REVENUE AUTHORITY AND OTHERS

(2018) JELR 67306 (HC)

High Court  •  SUIT NO. CM/TRPC/0003/2016  •  19 Nov 2018  •  Ghana

Coram
ERIC K. BAFFOUR ESQ. JUSTICE OF THE HIGH COURT

Judgement

BAFFOUR, J.

Plaintiff/Applicant in this application seeks an order for summary judgment against the Defendants for the reliefs endorsed on the writ. As the reliefs for which the summary judgment being sought are relevant to the determination of this application, I find it necessary to reproduce them as follows:

a. A declaration that the Plaintiff is the bona fide owner of the caterpillar D8R with serial No. 9EM02518 and are entitled to possession of the two equipment.

b. A declaration that the gazette notification of the confiscation published in the Commercial and Industrial Bulletin dated the 10th of January, 2014 which gave notice of the confiscation of Caterpillar with serial NO 9EM02518 and the purported confiscation and removal from the port is unlawful and a nullity.

c. A declaration that the decision of the 1st Defendant to detain and refusal of 1st Defendant to release and allow the Plaintiff to re-export Caterpillar D&R with serial NO 9E02521 is illegal, irrational and proceā€¦

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