KENYA REVENUE AUTHORITY, COMMISSIONER GENERAL OF KENYA REVENUE AUTHORITY & COMMISSIONER OF CUSTOMS & EXISE V. MOUNT KENYA BOTTLERS, RIFT VALLEY BOTTLERS, NAIROBI BOTTLERS, KISII BOTTLERS & ATTORNEY GENERAL

RULING OF THE COURT

A. INTRODUCTION

1. Before the Court is a Petition of Appeal dated 30th October 2019, and lodged on 1st November 2019. The Appeal is against the decision of the Court of Appeal (Karanja, Odek and Kantai, JJ.A) in Civil Appeals No. 164 of 2013, delivered at Nairobi on the 19th July, 2019. The Appellate Court overturned the Judgment and Orders of the High Court (Lenaola J. as he then was), in Constitutional and Human Rights, Petition No 72 of 2011 delivered on 26th October 2012. The trial Court had dismissed the Respondents’ petition with costs and found that the Petitioners herein had acted within the law in demanding payment of excise duty on returnable containers, and that there was no breach of any Constitutional right against the 1st to 4th Respondents.

B. THE PRELIMINARY OBJECTION

2. The 1st to 4th Respondents (the Applicants herein) vide a Motion dated 17th December 2019, have lodged a Preliminary Objection challenging this Court’s jurisdiction to hear and determi…