https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/8599

Kenya Revenue Authority v Abdalla & another (Criminal Revision E018 of 2025) [2026] KEHC 8599 (KLR) (18 June 2026) (Ruling) Neutral citation: [2026] KEHC 8599 (KLR) Republic of Kenya In the High Court at Busia Criminal Revision E018 of 2025 WM Musyoka, J June 18, 2026 Between Kenya Revenue Authority Applicant and Mohammed Amedi Abdalla Respondent and Office of the Director of Public Prosecutions Interested Party Ruling 1.The orders, sought to be revised, were allegedly made on 5th February 2024, in Busia CMCCRC No. E255 of 2021. The Motion which seeks the revision is dated 3rd July 2025, and it is filed at the instance of the Kenya Revenue Authority. I can see a formal order, attached to the application, purportedly extracted from the order made by the court, and I see that it directed that the exhibits be released, upon settlement of warehouse charges. Those orders were served, on 14th February 2024 and 26th February 2026. 2.It is averred that Keroche Breweries, acting on an assignment of rights, sought to take delivery of the ethanol, which was the exhibit held by the court. An application was lodged, for citation for contempt of court by the applicant, for failing to comply with a court order of 3rd January 2023. The applicant resisted the application, and its Manager for Malaba was summoned to court. 3.The affidavit in support was sworn by an officer of the applicant. The principal point made in it is that the applicant did not oppose the release order, save that the goods sought to be released are dutiable, and the duties due on them ought to be paid prior to the release of the goods. He cites section 213(5)(c) of the East African Community Customs Management Act, 2004. On the contempt, it is averred that the contempt order did not cite any particular officer of the applicant by name. The revision is sought on that basis. 4.The applicant has filed a further affidavit, sworn by Maina Kelvin, on 16th December 2025, to place copies of the charge sheet, the proceedings and a ruling, delivered on 17th February 2023, on record. This was prompted by a ruling I delivered on 17th November 2025, indicating that I did not have a complete record before me of the trial court material, to enable consideration of the revision application. 5.The filing of the further affidavit, by the applicant, prompted the filing of an affidavit by Mohamed Amedi Abdalla, the respondent in the application. I find it curious that he has filed what he calls a further affidavit, given that he had not previously filed a response to the application. 6.Anyhow, in that further affidavit, sworn on 17th December 2025, he avers that the total number of drums of ethanol seized was 324, each containing 250 litres, and that that was the number of drums being held at the Malaba Customs Yard. He discloses that the charge sheet was on 64 drums, out of the 324 drums, which meant that the other 260 drums were not the subject of the criminal proceedings. He states that the applicant had not given him an invoice of Kshs. 1,638,288.00 and the figure for the storage charges, for the remaining 260 drums, which were not found dutiable before release. He asserts that only the 64 drums were dutiable, while the rest only attracted storage charges. He asserts that the 260 drums, which were not the subject of the charge, be released, subject only to settlement of the storage charges. He argues that if duty is payable on the 64 drums, then he should be allowed to pay the sum in the charge sheet, of Kshs. 1,638,288.00. 7.3 individuals had been charged, in Busia CMCCRCC No. E255 of 2021, with respect to possession and conveying of 64 drums of extra neutral alcohol, with a dutiable value of Kshs. 1,638,288.00, when they knew or ought to have known that the said goods were restricted. The charges were premised on sections 199(b), 200(d)(ii) and 202(a) of the East African Community Customs Management Act, 2004. 8.A trial was conducted, where 4 witnesses testified. At the end of the prosecution case, the 3 accused persons were acquitted, on 17th February 2023, under section 210 of the Criminal Procedure Code, Cap. 75, Laws of Kenya, on a no case to answer, on the basis that the prosecution had not established a prima facie case against them. The trial record is incomplete on what transpired between 17th February 2023 and 23rd June 2025, when a ruling was delivered on an application for contempt of court, dated 3rd April 2025. Other than what is deponed and exhibited in the affidavit in support, I have nothing from which I can confirm whether or not an order was made on 5th February 2024, and, if it was, what its precise terms were. I have seen the copy of what is said to be an extract from that order, and I presume that that was the order in question, given that its authenticity has not been challenged by the respondent. 9.It is clear that there is a dispute over payment of duty on goods that were the subject of the criminal proceedings in Busia CMCCRCC No. E255 of 2021. The charge related to some 64 drums of extra neutral alcohol, which was, at trial, identified as ethanol. The respondent expresses willingness to pay the amount of Kshs. 1,638,288.00, reflected in the charge sheet as the duty due on the 64 drums of extra neutral alcohol. As that does not appear to be disputed, and as it also appears to be the principal bone of contention between the parties, let the respondent pay that amount of tax to the applicant, to secure the release of the goods. 10.It has also transpired that there are storage charges payable, on the total consignment of the 324 drums, of which the 64 drums are part. The respondent concedes as much. Let the storage charges on the 64 drums, in particular, be assessed by the applicant, and settled by the respondent, before the ethanol in the 64 drums is released. 11.It would appear that there is also the issue of the 260 drums of ethanol that were not the subject of the charge. It is not clear whether there is a dispute on the duty payable on these. However, even if there is a dispute, the 260 drums were not before the court in Busia CMCCRCC No. E255 of 2021, and, logically, they cannot be before me in these revision proceedings. I can only address the matter of the 64 drums that were the subject of Busia CMCCRCC No. E255 of 2021. If there is a dispute, on the duty and storage charges payable on the ethanol in the 260 drums, that can only be handled in separate proceedings; in the event the parties are unable to resolve the same through alternative means. 12.I can only make orders with respect to the 64 drums, as a way of bringing closure to the proceedings in Busia CMCCRCC No. E255 of 2021. Let the respondent settle, within 30 days of date of this ruling, the duty claimed in the charges in Busia CMCCRCC No. E255 of 2021, on the 64 drums of ethanol, of Kshs. 1,638,288.00, and of the storage charges relating to the 64 drums, after which the said 64 drums shall be released to him, and the file, in Busia CMCCRCC No. E255 of 2021, shall be closed thereafter. The contempt proceedings should be reverted to only upon the applicant failing to release the ethanol in the 64 drums, after those payments have been made by the respondent. Orders accordingly. DELIVERED, VIA CTS AND EMAIL, DATED AND SIGNED IN CHAMBERS, AT MILIMANI, NAIROBI,THIS 18TH DAY OF JUNE 2026.W MUSYOKAJUDGEMr. Arthur Etyang, Court Assistant.AdvocatesMr. Maina, instructed by the Kenya Revenue Authority, the applicant herein.Mr. Okutta, instructed by Ouma-Okutta & Company, Advocates for the respondent.Mr. Onanda, instructed by the Director of Public Prosecutions, for the interested party.