Greenlife Crop Protection Africa Ltd v Commissioner of Customs and Border Control (Tax Appeal E691 of 2023) [2024] KETAT 1150 (KLR) (1 August 2024) (Judgment)
Citation
Greenlife Crop Protection Africa Ltd v Commissioner of Customs and Border Control (Tax Appeal E691 of 2023) [2024] KETAT 1150 (KLR) (1 August 2024) (Judgment)
Industry
limited liability company incorporated under the Companies Act and carrying on business in Athi River at Athi 55 Complex.
AUDIT Trigger
Classification
Outcome
The Responded erred in classifying the Appellants product Lavender total as HS Code 3824.00.90 as opposed to the correct classification HS Code 3106.99.00 the Respondent was not justified in demanding short levied duties amounting to Kshs. 3,433,163.73.