Esheria Tanzania Case Law
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Tanzania Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

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Tax law shana general store limited vs the commissioner general tanzania revenue authority 2021 tzca 633 3 november 2021

shana general store limited vs the commissioner general tanzania revenue authority 2021 tzca 633 3 november 2021

Court
TZCA

The Court of Appeal held that a certificate of origin was not conclusive proof for preferential tariff treatment where the goods were sold under a duty remission scheme.

  • Preferential tariff treatment
  • Rules of origin
  • Duty remission scheme
  • Burden of proof in tax matters
  • Certificate-of-origin
  • Duty-remission-scheme
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Tax law shana general store another vs commissioner general tanzania revenue authority 2021 tzca 635 3 november 2021

shana general store another vs commissioner general tanzania revenue authority 2021 tzca 635 3 november 2021

Court
TZCA

The Court of Appeal upheld import duty on goods imported into Tanzania and struck out one appellant’s case for no notice of appeal, finding a lack of locus standi.

  • Import duty
  • Certificate of origin
  • Duty remission scheme
  • Locus standi
  • Burden of proof
  • East african community customs protocol
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About this LexChat collection

Tanzania decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.