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…

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