SITOU KOMLAN NANEVIE vs. THE COMMISSIONER, C.E.P.S. & 2 ORS.

TWUMASI, JA: On the 30th November, 1996, a Togolese national, the respondent herein, brought into Ghana a newly acquired Mercedes Benz valued forty-three thousand deutchmarks (DM 43,000). Intent to saysic in the country for a while, he duly applied for and obtained a three-month licence from the Customs, Excise and Preventive Services of Ghana (CEPS for short). The respondent instituted legal proceedings against the CEPS and two others on the grounds stated in his Statement of claim that, while the three-month licence was still valid, the CEPS seized the vehicle and sold it to a Lt.-Col. who in turn sold it at a higher price to another person. According to the respondent, CEPS offered him terms of settlement whereby CEPS agreed that he repair a damaged Toyota Lexurus Saloon car and keep it in replacement of the Mercedez Benz. He said he duly implemented the arrangement, yet CEPS refused to release the repaired car to him and also failed to settle the cost of repairs. The defence put...