Kenya Case Law

Republic v Kenya Revenue Authority & Comissioner Customs and Border Control, Kenya Revenue Authority Exparte Kannon Clearing & Forwarding Limited

Republic v Kenya Revenue Authority & Comissioner Customs and Border Control, Kenya Revenue Authority Exparte Kannon Clearing & Forwarding Limited [2020] KEHC 4487 (KLR)

Court

High Court

Case number

Judicial Review 77 of 2020

Judge

P Nyamweya

The High Court declined leave for judicial review over refusal to renew a customs agent licence, holding the applicant had not exhausted statutory remedies.

• Judicial Review Procedure
• Exhaustion Of Alternative Remedies
• Customs Licensing
• Fair Administrative Action
• Tax Appeals Tribunal Jurisdiction
• Judicial-review

Republic v Commissioner for Customs – Border Control Services Kenya Revenue Authority Ex-Parte Lambval Logistics Limited

Republic v Commissioner for Customs – Border Control Services Kenya Revenue Authority Ex-Parte Lambval Logistics Limited [2017] KEHC 8301 (KLR)

Court

High Court

Case number

Judicial Review Miscellaneous Application 570 of 2016

The High Court quashed KRA’s suspension of a customs agent password for lack of written reasons and fair procedure, but refused mandamus and prohibition for want of leave.

• Judicial Review
• Fair Administrative Action
• Natural Justice
• Procedural Fairness
• Customs Licensing
• Suspension Of Rights

Julius Nyerere Opiyo v Republic,Commissioner General, Kenya Revenue Authority & Attorney General

Julius Nyerere Opiyo v Republic,Commissioner General, Kenya Revenue Authority & Attorney General [2014] KEHC 5473 (KLR)

Court

High Court

Case number

Petition 165 of 2014

Judge

DAS Majanja

The High Court struck out the Kenya Revenue Authority as a respondent, holding that the petitioner lacked standing to sue over a company’s customs licence dispute.

• Locus Standii
• Judicial Review
• Corporate Personality
• Customs Licensing
• Locus-standi
• Judicial-review

REPUBLIC v COMMISSIONER OF CUSTOMS SERVICES KENYA REVENUE AUTHORITY Exparte UGANDA PROPERTY HOLDINGS LIMITED

REPUBLIC v COMMISSIONER OF CUSTOMS SERVICES KENYA REVENUE AUTHORITY Exparte UGANDA PROPERTY HOLDINGS LIMITED [2013] KEHC 4425 (KLR)

Court

High Court

Case number

Miscellaneous Civil Application 17(B) of 2012

Judge

F Tuiyott

The applicant, as landlord, has demonstrated sufficient interest to bring judicial review proceedings because the licensing status of its property directly affects its commercial interests. However, the Commissioner of Customs Services retains statutory discretion to revoke or grant customs licences and must be guided by the East African Community Customs Management Act and Regulations. The law does not require the outgoing licensee to initiate de-gazettement, and the Commissioner has a public duty to consider credible alerts of a breach of licence conditions, such as the termination of a lea…

Source excerpt

• Judicial Review
• Mandamus
• Customs Licensing
• Revocation Of Licence
• Procedural Fairness

REPUBLIC V COMMISSIONER OF CUSTOMS SERVICES KENYA REVENUE AUTHORITY & ANOTHER

REPUBLIC V COMMISSIONER OF CUSTOMS SERVICES KENYA REVENUE AUTHORITY & ANOTHER [2013] KEHC 4225 (KLR)

Court

High Court

Case number

Miscellaneous Civil Application 17\\\\\\\\B\\\\\\\\ of 2012

Judge

F Tuiyott

The applicant, as landlord, demonstrated sufficient interest to bring judicial review proceedings because the refusal to revoke the licence of CPC Freight Services Ltd. indirectly prejudiced its commercial interests and those of its new tenant. However, the statutory framework grants the Commissioner of Customs Services discretion to revoke or refuse to revoke a customs licence, provided reasons are given. The law does not require the Commissioner to act solely on the application of the current licence holder, but the Commissioner must consider credible alerts of breach of licence conditions.…

Source excerpt

• Judicial Review
• Mandamus
• Customs Licensing
• Revocation Of Licence