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F & S Scientific Limited v. Kenya Revenue Authority & another

(2013) JELR 103981 (CA)

Court of Appeal  •  Civil Application 260 of 2012  •  8 Mar 2013  •  Kenya

Coram
Wanjiru Karanja, William Ouko, Stephen Gatembu Kairu

Judgement

RULING OF THE COURT

The applicant instituted a judicial review application before the High Court in which it sought an order of certiorari to quash, inter alia, the decision of the Commissioner of Customs Services (the 2nd respondent) made on 11th May, 2011 in which it demanded from the applicant, payment of Kshs. 4,959,125/- being taxes due to the Government. The applicant also sought orders of prohibition against the respondents stopping the latter from classifying certain goods imported by the former under some tariffs and an order of mandamus compelling the respondents to correctly classify the goods in question.

The High Court (Githua, J.) found that none of the reliefs sought was available to the applicant and dismissed the application. That decision aggrieved the applicant and a notice of appeal to signify the applicant's intention to challenge that decision in this Court has been filed. In the meantime, the applicant has brought the present motion on notice dated 18th October, 2…

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