[2025] KEHC 2616 (KLR)
The court declined to determine the application to adduce new evidence because the presiding judge had already expressed views in a similar matter, which could compromise the perception of impartiality. To maintain fairness and the integrity of the judicial process, the judge recused himself and directed that the...
Source-derived case information.
- Citation
- [2025] KEHC 2616 (KLR)
- Parties
- Appellant: Commissioner of Customs And Border Control; Respondent: Golosec System Limited
- Court
- High Court
- Court Station
- High Court at Nairobi (Milimani Commercial Courts)
- Jurisdiction
- Kenya
- Case Number
- Income Tax Appeal 203 of 2023
- Procedural Posture
- Income Tax Appeal / Ruling on Application to Adduce New Evidence on Appeal
- Outcome
- Application not determined; matter referred to Presiding Judge for further directions due to recusal.
- Judges
- A Mabeya
- Legal Topics
- Adduction of Fresh Evidence, Customs Classification, Appeals Process
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Commissioner of Customs And Border Control
Appellant
Golosec System Limited
Respondent
Procedural Posture
Income Tax Appeal / Ruling on Application to Adduce New Evidence on Appeal
Legal Issues
- 1 Whether the court should allow the introduction of new evidence on appeal, specifically the decision and amendments from the Harmonised System Committee of the World Customs Organization.
- 2 Whether the presiding judge should recuse himself due to prior expression of views in a similar matter.
Ratio Decidendi
The court declined to determine the application to adduce new evidence because the presiding judge had already expressed views in a similar matter, which could compromise the perception of impartiality. To maintain fairness and the integrity of the judicial process, the judge recused himself and directed that the matter be placed before the Presiding Judge of the Commercial & Tax Division for further directions, including the possibility of reassignment to another judge for a second opinion. The court did not address the merits of the application to introduce new evidence, focusing solely on the issue of recusal and proper judicial conduct.
Court Disposition
Application not determined; matter referred to Presiding Judge for further directions due to recusal.
Orders
- The files are returned to the Presiding Judge of the Commercial & Tax Division, Nairobi, to give further directions, including the possibility of reassignment to another judge.
Full Case Text
Judgment text and source record
21 paragraphs
Commissioner of Customs and Border Control v Golosec System Limited (Income Tax Appeal 203 of 2023) [2025] KEHC 2616 (KLR) (Commercial and Tax) (12 March 2025) (Ruling)
Neutral citation: [2025] KEHC 2616 (KLR)
Republic of Kenya
In the High Court at Nairobi (Milimani Commercial Courts)
Commercial and Tax
Income Tax Appeal 203 of 2023
A Mabeya, J
March 12, 2025
Between
Commissioner of Customs And Border Control
Appellant
and
Golosec System Limited
Respondent
Ruling
1. This is a Ruling on an application dated 7th March 2024. It sought to introduce new evidence on appeal, being the decision of the Harmonised System Committee of the Word Customs Organization (September, 2022) and the subsequent amendments to the Harmonised System Compendium of Classification Opinions discussed in the 71st session conducted in March, 2023.
2. There were other matters being CTA Nos. E033/2023, E039/2023, E041/2023, E040/2023, E042/2023, E043/2023 and E044/2023 that are to be affected by the ruling.
3. However, having already expressed my views in a similar matter in a ruling dated 3rd January, 2025 in ITA E170 of 2023 as consolidated with CTA and ITA Nos. E019, E020, E098, E022, E025, E027, E033, E095 and E096 of 2023, I do not think it will be fair for me to make a determination herein as my views on the matter is already known.
4. In view thereof, I return these files to the Presiding Judge of the Commercial & Tax Division, Nairobi to give further directions if the parties would wish a second opinion from another Judge within that Division.
It is so ordered.
SIGNED AT KISUMU THIS 24TH DAY OF FEBRUARY, 2025. A. MABEYA, FCI ArbJUDGEDATED AND DELIVERED AT NAIROBI THIS 12TH DAY OF MARCH, 2025. F. GIKONYOJUDGE