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Kenya Revenue Authority Commissioner of Customs & Excise, Kenya Revenue Authority Commissioner General & Kenya Revenue Authority v. King-Bird (Kenya) Limited

(2014) JELR 99937 (CA)

Court of Appeal  •  Civil Application Nai 322 of 2013 (Ur 236 of 2013)  •  30 May 2014  •  Kenya

Philip Nyamu Waki, Roselyn Naliaka Nambuye, George Benedict Maina Kariuki



The Respondent, King-Bird (Kenya) Limited filed High Court Misc. Application No.243 of 2010 on the 11th day of August, 2010. It was premised on order LIII Rule 3 of the Civil Procedure Rules and sought an order of certiorari to quash the decision of the applicants to detain the respondent’s imported motor cycles.

The applicants opposed that application through a replying affidavit of Seraphine Ana Manjia dated and filed on the 22nd day of February, 2011.

The parties were heard on their merits, before the High Court (W.K. Korir J) who delivered his judgment on 27th day of March, 2012 stating inter alia, thus:-

“The motor cycles have already been released to the Applicant. There is therefore no need to grant the relief sought. It is however clear that this Court would have directed the release of the motor cycle once the applicant had no outstanding obligations to the respondents. The reasonable thing to do is therefore to direct the discharge of the bank guarantee in th…

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