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SUPERMARINE HANDLING SERVICES LTD V. KENYA REVENUE AUTHORITY

(2010) JELR 93935 (CA)

Court of Appeal  •  Civil Appeal 85 of 2006  •  12 Mar 2010  •  Kenya

Coram
Philip Kiptoo Tunoi, Emmanuel Okello O'Kubasu, Alnashir Ramazanali Magan Visram

Judgement

JUDGMENT OF THE COURT

Supermarine Handling Services Limited, the appellant, (hereinafter referred to as “the plaintiff”) filed suit in the superior court at Mombasa on 7th August 2000 against Kenya Revenue Authority, the respondent, (hereinafter referred to as “the defendant”) claiming Shs.23,973,305/- for alleged loss and damage due to unlawful detention by the defendant of the plaintiff’s goods between 24th November 1998 to 22nd November 1999 a period of about a year. The plaint was subsequently amended on 13th September 2000. The plaintiff’s case as pleaded in the amended plaint and according to the evidence tendered in the superior court and which was not largely disputed by the defendant is briefly as follows:-

1. Some 30 containers of Indian long grain rice (rice) were brought into the country by M/s Inchcape Shipping Services (K) Ltd. (Inchcape). They were on transit to Uganda.

2. Ten of those containers were cleared and transported to Uganda but the 20 remaining containers were…

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