[2012] KEHC 3476 (KLR)

[2012] KEHC 3476 (KLR)

The court found that the Team of Technical Experts (TTE) was constituted and completed its work within the timelines set by the consent order, as evidenced by correspondence and lack of contrary proof. The composition of the TTE, being employees of the respondent, was not contrary to the consent order or the law, as the consent did not specify independent experts and the statutory mandate for customs assessment rests with the respondent. The TTE did not exceed its mandate; it applied Section 122 and Paragraphs 2 and 9 of the Fourth Schedule of EACCMA in determining customs value, and any reference to Paragraph 3 was not the basis for the assessment. The applicant was afforded an...

Citation
[2012] KEHC 3476 (KLR)
Parties
Applicant: Bidco Oil Refineries Limited; Respondent: Kenya Revenue Authority
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Judgment Date
8 March 2012
Case Number
Miscellaneous Application 38 of 2010
Procedural Posture
Miscellaneous Application / Judgment
Outcome
application dismissed with costs to the respondent
Judges
CC Kipkorir
Legal Topics
Judicial Review, Customs Valuation, Consent Orders, Natural Justice, Tax Assessment, Procedural Fairness
Source Language
English
Tax Law Administrative Law Judicial Review Customs Valuation Consent Orders Natural Justice Tax Assessment Procedural Fairness

Case Brief

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Parties

Bidco Oil Refineries Limited

Applicant

Kenya Revenue Authority

Respondent

Procedural Posture

Miscellaneous Application / Judgment

Legal Issues

  1. 1 Whether the Team of Technical Experts (TTE) was formed and executed its mandate within the timelines set by the consent order.
  2. 2 Whether the TTE was properly constituted as per the consent order.
  3. 3 Whether the TTE breached the rules of natural justice in its proceedings.

Ratio Decidendi

The court found that the Team of Technical Experts (TTE) was constituted and completed its work within the timelines set by the consent order, as evidenced by correspondence and lack of contrary proof. The composition of the TTE, being employees of the respondent, was not contrary to the consent order or the law, as the consent did not specify independent experts and the statutory mandate for customs assessment rests with the respondent. The TTE did not exceed its mandate; it applied Section 122 and Paragraphs 2 and 9 of the Fourth Schedule of EACCMA in determining customs value, and any reference to Paragraph 3 was not the basis for the assessment. The applicant was afforded an...

Court Disposition

application dismissed with costs to the respondent

Orders

  • The application for judicial review orders of certiorari and prohibition is dismissed.
  • Costs of the application are awarded to the respondent.