Bamburi Cement PLC Vs Commissioner Customs & Border Control
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Date
2023
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Kenya Law
Abstract
In its Memorandum of Appeal dated 22nd December 2022 and filed on 23rd December 2022 the Appellant cited the following grounds of appeal; i. That the Respondent erred in law and in fact by seeking to collect customs duties amounting to Ksh 94,428,706.00 on structural steel supplies and failed to acknowledge that the structural steel supplies had been imported as components of a Vertical Cement Grinding Plant (VCGP) imported in an unassembled/disassembled parts upon obtaining approval to so import. ii. That the Respondent erred in law and in fact by reclassifying electrical ancillaries, cabling, grounding, and lighting protection which had been imported with approval, as part of the VCGP and thus seeking to collect Ksh. 30,270,963.00 in taxes. iii. That the Respondent erred in law and in fact by demanding taxes amounting to Ksh. 5,231,643.00 on parts allegedly imported without approval for partial shipment despite the items being part of the master list approved by the Respondent for importation. iv. That the Respondent erred in law and in fact by demanding additional taxes amounting to Ksh. 4,378,090 based on the difference between the Cost and Freight("CFR") value per Import Declaration Forms lodged and the CFR value in the contract for supply of the VCGP. v. That the Respondent erred in law and in fact by subjecting engineering and design fees to Customs duties of Ksh. 2,709,800. vi. That the Respondent erred in law and in fact by demanding additional taxes of Ksh. 5,453,916.00 on allegedly undeclared clinker quantities based on draft surveys rather than Bills of Lading and other supporting import documents.
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Keywords
Domestic Tax