<p style="text-align: center"><strong><u>JUDGMENT</u></strong></p><p style="text-align: justify"><strong><u>MENSAH-DATSA, JA.: </u></strong>This judgment comprises an appeal and a cross appeal.</p><p style="text-align: justify">It is an appeal by the Defendant/Appellant (hereinafter referred to as Appellant) against the judgment of the High Court, Wa dated 21 July, 2023 granting the 1 Plaintiff/Respondent’s (hereinafter referred to as Respondent) reliefs against the Appellant.</p><p style="text-align: justify">The Respondent has cross appealed against part of the said judgment that ordered the Appellant to pay GH¢84,000.00 to the Respondent and the failure to grant relief (g) as endorsed on the Writ of Summons.</p><p style="text-align: justify">The Appellant’s grounds of appeal are stated on page 317 of the Record of Appeal as follows:</p><p style="text-align: justify">i. The judgment is against the weight of evidence.</p><p style="text-align: justify">ii.  The learned High Court Judge erred in law when he held that the sale of the fertilizer by the Defendant was done in breach of Plaintiff’s right to be heard.</p><p style="text-align: justify"><strong><u>PARTICULARS OF ERROR</u></strong></p><p style="text-align: justify">a. The learned High Court Judge wrongly applied the provisions of the Customs Act, 2015 (Act 891) on seizure and disposal of un-custom and …</p>