Doshi and Company Hardware Limited v Commissioner Customs and Border Control (Tax Appeal E402 of 2023) [2024] KETAT 1322 (KLR) (23 August 2024) (Judgment)
Citation
Doshi and Company Hardware Limited v Commissioner Customs and Border Control (Tax Appeal E402 of 2023) [2024] KETAT 1322 (KLR) (23 August 2024) (Judgment)
Industry
The importation, manufacturing, trading and distribution of various building and construction materials but not limited to steel channels.
AUDIT Trigger
The Respondent conducted a post clearance audit of the Appellant’s imported consignments.
Outcome
The Tribunal found that the Respondent acted well within its best judgment to reclassify the products and that the onus was on the Appellant to prove its assertion that the supplier had intentionally left the impugned columns blank by adducing evidence from the supplier to this effect
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