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KENASHMI GHANA LIMITED
V.
THE COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY

(2025) JELR 113135 (HC)

High Court 21 Feb 2025 Ghana
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- Plaintiff, an importer, contested the Ghana Revenue Authority’s (GRA/Defendant) auctioning of four containers of tomato paste, arguing the goods were sold while its formal petition to review alleged excessive FOB values remained unresolve

Case Details

Suit Number:CM/RPC/0474/2020
Judges:DORIS AWUAH DABANKA-BEKOE (MRS.), J
Counsel:ERNEST AGBESI NORMENYOH BEING LED BY KWASI MINTAH BENYIN FOR THE PLAINTIFF - PRESENT KWAME DANKYI WITH MAWUSI DAKE HOLDING BRIEF FOR CEPHAS ODARTEY LAMPTEY FOR THE DEFENDANT PRESENT
Location:Accra

JUDGMENT

By its Writ of Summons filed on 11th February, 2020, the Plaintiff claimed against the Defendant as follows:

a. Recovery of the sum of Fifty-Seven thousand, Eight Hundred and Eighty-Three Dollars, Four Cents ($57,883.4) being the total value of royal de lite tomato paste contained in containers auctioned, handling and sea freight charges.

b. Interest at the prevailing bank rate on the said amount in paragraph (a) above from the date of default to date of final judgment.

c. Damages.

d. Cost (including legal fees)

The Plaintiff is a limited liability Company registered under the laws of Ghana with its operating head office at Tema dealing in the business of import and export of general goods and also the sole distributor of Royal De Lite Tomato Paste to Ghana.

The Defendant is the Head of the body responsible for the mobilizing of revenue for the Government through the imposition and collection of taxes.

The Plaintiff Company avers that between 2nd March and 11th May, 2018, it imported…

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