JUDGMENT
A. Introduction
Before the court is a petition of appeal dated and filed on December 2, 2020. It is brought pursuant to article 163(4)(a) of the Constitution, challenging the entire Judgment and orders of the Court of Appeal (Ouko (P), Kairu & Sichale, JJA) delivered in Civil Appeal No 180 of 2019. The Court of Appeal upheld the decision by the High Court (Okwany, J) in Constitutional Petition No 148 of 2013.
B. Factual Background
The respondent, Export Trading Company Limited, is a limited liability company that trades in commodities by importing them into Kenya. One of the commodities it trades in is rice, which it imports for resale to other traders. The dispute in question concerns various consignments of rice that were imported by the respondent from three countries; Burma, Vietnam and Thailand.
It was claimed that around July 2005, the East African Community (EAC) promulgated the Common External Tariff (CET) in accordance with the provisions of the East African Community Cus…