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Commissioner of Customs and Excise v. Export Trading Company Limited

(2019) JELR 103114 (CA)

Court of Appeal  •  Civil Application Nai 339 of 2018 (UR)  •  25 Jan 2019  •  Kenya

Daniel Kiio Musinga, Mohammed Abdullahi Warsame, James Otieno Odek



1. Before us is an application for stay of execution of judgment and orders of the High Court. At all material times, the respondent, Export Trading Company Limited, was an importer of a product known as coconut coir pith. On its part, the applicant, The Commissioner of Customs and Excise, is collector of customs and excise duty for all products imported into Kenya.

2. Upon the respondent importing coconut coir pith into Kenya, for customs purposes, the applicant classified the product under Customs and Excise Heading 1404 Tariff No. 1404.900.00 thereby attracting customs duty of 10%. On its part, the respondent contended that the correct classification for the product was Tariff Code 53.05. Such classification would make the product attract zero customs duty.

3. Aggrieved by the applicant’s classification of coconut coir pith under Heading 1404 Tariff No. 1404.900.00, the respondent lodged a complaint with the Customs and Excise Tax Appeals Tribunal. In a ruling date…

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