GREAT LAKES TRANSPORT CO. (U) LTD V. KENYA REVENUE AUTHORITY

JUDGMENT OF THE COURT

The record before us shows that the appellant Great Lakes Transport Co. (U) Ltd was as on 22^nd July 1998 and prior thereto, the registered owner of Motor vehicle Registration No. KV 3028 and trailer No. HZ 5587G registered in Uganda but partly operating in Kenya pursuant to relevant permission given by the Kenya Government authorities. On or about 22^nd July 1998, the respondent seized the motor vehicle and trailer allegedly pursuant to section 106 of the Customs and Excise Act Cap 476 Laws of Kenya and refused to release them till an order of the court was issued by the Senior Resident Magistrate at Mombasa (B. Maloba) in a ruling dated and delivered on 18^th October, 1999 in the Chief Magistrates Court Civil Case No. 4061 of 1999 filed by the appellant in which the release order was sought by way of Chamber Summons filed. That Civil Suit was, in H.C.C.C. Misc. Application No. 115 of 2003, transferred to the superior court as H.C. Civil Case No. 46 of 2003. On its …