JUDGMENT OF THE COURT
On the 9th of June, 2005 we delivered our judgment in this appeal dismissing it and reserved our reasons to be given on notice. It is self -evident that the reasons have unusually taken sometime coming and the parties are entitled to an apology. The appeal was not without its peculiar complexity. It cannot also be gainsaid that this Court has been labouring under a heavy workload at half its judicial capacity for reasons beyond its control. Hopefully the situation will be ameliorated sooner than later. We now give the reasons for our judgment.
“The Sugar wars”..............
The appeal before us emanates from one of the battlefronts in what this Court aptly christened “the sugar wars” of that period, in Kenya Sugar Board v. Transouth Conveyors Ltd, Civil Appl. NAI 101/05 (ur). The main combatants in the war are Sugar Importers, Kenya Revenue Authority, Kenya Sugar Board, Ministry of Agriculture and the Ministry of Finance, while the pawns in the whole saga are the su…