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Kenya Revenue Authority v. Alnoor Al Mustaqeen General Traders Ltd, OCS Garbatulla Police Station, Attorney General & Mumias Sugar Company

(2014) JELR 99935 (CA)

Court of Appeal  •  Civil Appeal 2 of 2014  •  22 May 2014  •  Kenya

Coram
Alnashir Ramazanali Magan Visram, Martha Karambu Koome, James Otieno Odek

Judgement

JUDGMENT OF THE COURT

1. The 1st respondent is a distributor of the 4th respondent. On 16th November, 2011, the 1st respondent purchased 560 bags of sugar each weighing 50 Kg at a consideration of Kshs. 8,462.50/= per bag inclusive of transport. The 1st respondent intended to distribute the sugar in Habaswein. By the time the 1st respondent’s agents arrived at Habaswein the price of sugar had gone down to Kshs. 5,000/= per bag . In an effort to cut losses, the 1st respondent’s agents obtained authority from the OCS of Habaswein to transport 400 bags of sugar to neighboring areas where the sale price was projected to be Kshs. 6,400/= per bag. The sugar was loaded into motor vehicle registration number KBH 245K. On 3rd January, 2012, the 2nd respondent detained both the sugar and the vehicle at Garbatulla; he suspected that the sugar had been smuggled into the country from Brazil through Somalia. This was because the authorization documents which were produced by the 1st respondent's age…

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