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Kenya Revenue Authority v. Rajendra Ratilal Sanghani

(2006) JELR 105413 (CA)

Court of Appeal  •  Civil Appeal 95 of 2004  •  14 Jul 2006  •  Kenya

Riaga Samuel Cornelius Omolo, Philip Nyamu Waki, William Shirley Deverell



This is an appeal from the Judgment of Lenaola J delivered on 28th January 2004 in High Court Misc. Civil Application No 561 of 2004. Kenya Revenue Authority (hereinafter the “KRA”) is the appellant and Mr. Rajendra Ratilal Sanghani is the respondent (hereinafter “Mr. R. R. Sanghani”)

The litigation arises from the importation of a Mercedes Benz 500 SEL car (hereinafter “the car”) bearing the number plates KAD 786 M. It is alleged to have been imported by Mr. Philip Moi who is a son of the then President of Kenya. The car was bought from Philip Moi by Mr. R. R. Sanghani at the price of Shs.8 million in 1994. The price was paid in full by Mr. R. R. Sanghani. In his affidavit sworn on 28th May 2003 Mr. R. R. Sanghani deponed, inter ali,a as follows:-

4. “That before concluding the said purchase of the said motor vehicle Mr. Philip Moi represented to me that all duties had been paid and that the said motor vehicle had no problems but however told me to follow up the lo…

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