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GREAT LAKES TRANSPORT CO. (U) LTD
V.
KENYA REVENUE AUTHORITY

(2009) JELR 97146 (CA)

Court of Appeal 13 Nov 2009 Kenya
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Case Details

Suit Number:Civil Appeal 106 of 2006
Judges:Alnashir Ramazanali Magan Visram, Philip Nyamu Waki, John walter Onyango Otieno
Location:Malindi
Other Citations:GREAT LAKES TRANSPORT CO. (U) LTD v. KENYA REVENUE AUTHORITY [2009] eKLR

JUDGMENT OF THE COURT

The record before us shows that the appellant Great Lakes Transport Co. (U) Ltd was as on 22nd July 1998 and prior thereto, the registered owner of Motor vehicle Registration No. KV 3028 and trailer No. HZ 5587G registered in Uganda but partly operating in Kenya pursuant to relevant permission given by the Kenya Government authorities. On or about 22nd July 1998, the respondent seized the motor vehicle and trailer allegedly pursuant to section 106 of the Customs and Excise Act Cap 476 Laws of Kenya and refused to release them till an order of the court was issued by the Senior Resident Magistrate at Mombasa (B. Maloba) in a ruling dated and delivered on 18th October, 1999 in the Chief Magistrates Court Civil Case No. 4061 of 1999 filed by the appellant in which the release order was sought by way of Chamber Summons filed. That Civil Suit was, in H.C.C.C. Misc. Application No. 115 of 2003, transferred to the superior court as H.C. Civil Case No. 46 of 2003. On its …

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