KENYA REVENUE AUTHORITY V. ALNOOR AL MUSTAQEEN GENERAL TRADERS LTD, OCS GARBATULLA POLICE STATION, ATTORNEY GENERAL & MUMIAS SUGAR COMPANY

JUDGMENT OF THE COURT

1. The 1^st respondent is a distributor of the 4^th respondent. On 16^th November, 2011, the 1^st respondent purchased 560 bags of sugar each weighing 50 Kg at a consideration of Kshs. 8,462.50/= per bag inclusive of transport. The 1^st respondent intended to distribute the sugar in Habaswein. By the time the 1^st 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 1^st 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 3^rd January, 2012, the 2^nd 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 1^st respondent's age…