JUDGEMENT
Twumasi JA delivered the unanimous decision of the court. On 30 November 1996 a Togolese national, the respondent herein, brought into Ghana a newly acquired Mercedes Benz car valued at DM43,000. Intent to stay in the country for a while, he duly applied for and obtained a three-month licence from the Customs, Excise and Preventive Service of Ghana (hereinafter referred to as CEPS).
The respondent instituted legal proceedings against CEPS and two others on the grounds stated in his statement of claim that, while the three-month licence was still valid, CEPS seized the vehicle and sold it to a Lieutenant Colonel who in turn sold it at a higher price to another person. According to the respondent, CEPS offered him terms of settlement whereby CEPS agreed that he should repair a damaged Toyota Lexus saloon car and keep it in replacement of the Mercedes Benz car. He said he duly implemented the arrangement, yet CEPS refused to release the repaired car to him and also failed to sett…