bin johar general trading llc vs the commissioner general t revenue authority and 2 others 2007 tzhccomd 39 14 february 2007

bin johar general trading llc vs the commissioner general t revenue authority and 2 others 2007 tzhccomd 39 14 february 2007

The application is dismissed because the applicant failed to utilize available administrative remedies or protest the seizure order before approaching the court; discretionary remedies such as certiorari, mandamus, and prohibition are not available where alternative remedies exist and have not been exhausted.

Citation
bin johar general trading llc vs the commissioner general t revenue authority and 2 others 2007 tzhccomd 39 14 february 2007
Parties
Applicant: Bin Johar General Trading LLC; 1st Respondent: Commissioner General Tanzania Revenue Authority; 2nd Respondent: Commissioner for Customs; 3rd Respondent: Attorney General
Court
TZHCCOMD
Jurisdiction
Tanzania
Judgment Date
14 February 2007
Procedural Posture
Miscellaneous Commercial Cause / Ruling on Application for Certiorari, Mandamus, and Prohibition
Outcome
Application dismissed with costs
Legal Topics
Judicial Review, Discretionary Remedies, Ultra Vires, Natural Justice, Quasi Judicial Powers
Source Language
English
Administrative Law Customs Law Judicial Review Discretionary Remedies Ultra Vires Natural Justice Quasi Judicial Powers

Case Brief

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Parties

Bin Johar General Trading LLC

Applicant

Commissioner General Tanzania Revenue Authority

1st Respondent

Commissioner for Customs

2nd Respondent

Attorney General

3rd Respondent

Procedural Posture

Miscellaneous Commercial Cause / Ruling on Application for Certiorari, Mandamus, and Prohibition

Legal Issues

  1. 1 Whether the orders of certiorari, mandamus, and prohibition should be granted against the respondents for seizure of the applicant's cargo and vessel
  2. 2 Whether the respondents acted ultra vires or in contravention of natural justice

Ratio Decidendi

The application is dismissed because the applicant failed to utilize available administrative remedies or protest the seizure order before approaching the court; discretionary remedies such as certiorari, mandamus, and prohibition are not available where alternative remedies exist and have not been exhausted.

Court Disposition

Application dismissed with costs

Orders

  • Application dismissed
  • Applicant to pay costs