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IBRAHIM MOHAMMED & 2 ORS
V.
GHANA REVENUE AUTHORITY

(2024) JELR 112458 (CA)

Court of Appeal 20 Jun 2024 Ghana
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- This case involves an appeal and a cross-appeal. - The appellant is appealing against a judgment that granted the respondent's reliefs. - The respondent has cross-appealed against part of the judgment that ordered the appellant to pay a s

Case Details

Suit Number:CIVIL APPEAL NO.: H1/090/2024
Judges:GEORGINA MENSAH-DATSA (MRS), J.A ERIC BAAH, J.A PATRICK KWAMINA BAIDEN, J.A
Counsel:DANIEL B. BEWEL FOR THE 1 PLAINTIFF/ RESPONDENT. AKOSUA AGYEMANG-DUAH FOR THE DEFENDANT/APPELLANT.
Location:Kumasi

JUDGMENT

MENSAH-DATSA, JA.: This judgment comprises an appeal and a cross appeal.

It is an appeal by the Defendant/Appellant (hereinafter referred to as Appellant) against the judgment of the High Court, Wa dated 21 July, 2023 granting the 1 Plaintiff/Respondent’s (hereinafter referred to as Respondent) reliefs against the Appellant.

The Respondent has cross appealed against part of the said judgment that ordered the Appellant to pay GH¢84,000.00 to the Respondent and the failure to grant relief (g) as endorsed on the Writ of Summons.

The Appellant’s grounds of appeal are stated on page 317 of the Record of Appeal as follows:

i. The judgment is against the weight of evidence.

ii.  The learned High Court Judge erred in law when he held that the sale of the fertilizer by the Defendant was done in breach of Plaintiff’s right to be heard.

PARTICULARS OF ERROR

a. The learned High Court Judge wrongly applied the provisions of the Customs Act, 2015 (Act 891) on seizure and disposal of un-custom and …

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