L’Oreal East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal 592 of 2023) [2024] KETAT 1135 (KLR) (1 August 2024) (Judgment)
Citation
L’Oreal East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal 592 of 2023) [2024] KETAT 1135 (KLR) (1 August 2024) (Judgment)
Industry
The Appellant is a Private Limited Liability Company incorporated in Kenya. Its main form of business is the marketing and distribution of personal care products within East Africa.
AUDIT Trigger
Classification
Outcome
The Tribunal found that the Respondent erred in law in classifying the Appellant’s imports under HS Codes 3304.99.00. The Appellant’s Appeal was thus succeeds.
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