J U D G M E N T
In the early part of October, 2009, four cartons containing twenty (20) used Dell Laptops donated to the Plaintiff, an NGO for charitable purposes arrived at Kotoka International Airport. The cartons were sent to the courier dome where the First Defendant has a presence. Second Defendant was the shipper of the cartons from the United States of America and has a rented space in the dome. The Third Defendant a Clearing and Forwarding agent is an agent of the Plaintiff. The second Defendant notified the Plaintiff about the arrival of goods. The Plaintiff went to the Second Defendants office at the dome with her agent.
The goods were opened for her inspection. She then signed the necessary papers and removed one of the laptops as a sample for inspection by an officer of the First Defendant for the purposes of assessing the duty to be paid. The Plaintiff then decided to seek a tax exemption from the Ministry of Finance. The goods were left in the custody of the…