CUSTOMS, EXCISE & PREVENTIVE SERVICE
V.
TAMALE IMPLEMENT FACTORY LTD

(2004) JELR 63511 (CA)

Court of Appeal · 10 Dec 2004 · Ghana
·

Other Citations

[2003-2005] 1 GLR 411

CORAM

ARYEETEY JA, QUAYE JA, ANIN-YEBOAH JA

Core Terms ^Beta

goods

respondents

appellants

evidence

raw materials

preventive service

appeal

award of interest

exhibit e

public auction

learned judge

trial court

gross weight

learned trial judge

mr yankson

state warehouse

tema port

time of sale

additional grounds of appeal

assistant commissioner of customs

grant of exemption

grounds of appeal

import co

waiver of payment of duty

above quoted letter

agriculture engineering services department

clear abuse of discretion

clear months

commissioner of customs

copy of the said letter

customs cases

headquarters of the appellants

imported items

import of section

legal effect of the publication

letter of application

notice of date of overtime goods

oral evidence of the first defendant witness

particular case

preliminary grounds of appeal

presiding judge

provisions of sections

respondents’ counsel

said exhibit f

statutory authority

support of the respondents

united states dollars

vessel m v ocean king

whole shows

JUDGEMENT

Quaye JA.

In the early part of the year 1999, the plaintiffs (hereinafter referred to as the respondents) placed an order for the importation into Ghana from Germany, of itemised raw materials for conversion into farming implements. The said raw materials comprised:

four bundles of mild steel flat bars with gross weight of 10.052 kg;

five bundles of cold rolled steel sheets with gross weight of 9.900 kg;

five bundles of hot rolled steel sheets with gross weight of 12.425 kg;

two bundles of galvanized steel sheets with gross weight of 3.975 kg; and

one bundle of galvanized welded pipes with gross weight of 2.720 kg.

The total cost of the imported raw materials was quoted in the United States dollars to be $26,085.96: see exhibits A and B, the bill of lading and commercial invoice, respectively. Evidence was led to show that the ship carrying the raw materials arrived at the Tema Port in Ghana on 19 April 1999. On that same date the importers, the respondents in this case, applied thr…

CUSTOMS, EXCISE & PREVENTIVE SERVICE V. TAMALE IMPLEMENT FACTORY LTD

CUSTOMS, EXCISE & PREVENTIVE SERVICE
V.
TAMALE IMPLEMENT FACTORY LTD