TAMALE IMPLEMENT FACTORY LTD. vs. CUSTOMS, EXCISE & PREVENTIVE SERVICE

G.M. QUAYE, JA In the early part of the year 1999, the plaintiff [herein respondents] placed an order for the importation into Ghana from Germany, of itemised raw materials for conversion into farming implements. The said raw materials comprised: 4 bundles of mild steel flat bars with gross weight of 10.052 kg 5 bundles of cold rolled steel sheets with gross weight of 9.900 kg 5 bundles of hot rolled steel sheets with gross weight of 12.425 kg 2 bundles of galvanized steel sheets with gross weight of 3.975 kg and 1 bundle of galvanized welded pipes with gross weight of 2.720 kg. The total cost of the imported raw materials was quoted in the United States dollars to be $26,085.96 see Exhibit A and Exhibit B, the bill of lading and Commercial Invoice respectively. Evidence was led to show that the ship carrying the raw materials arrived at the Tema Port in Ghana on 19th April 1999. On that same date the importers, the respondents in this case, applied through the Ministry o...