[2019]DLHC7170 • January 21, 2019 • High Court
IVY MORRISON (PLAINTIFF) vs. GHANA REVENUE AUTHORITY (DEFENDANT)
The Plaintiff, a member of the Frozen Food Importers Association of Ghana, challenged the Ghana Revenue Authority's (GRA) practice of granting preferential import valuation rates to certain frozen poultry importers, alleging this was discriminatory and undermined fair competition. The Plaintiff contended that the GRA's benchmark values, used to determine import duties, were inconsistently applied, favoring specific companies and causing market distortion, layoffs, and loss of government revenue.
read moreIn this application, the Plaintiff/Applicant (herein after called “the Applicant”) pray the Court for an order restraining the Defendant/Respondent (hereinafter called “The Respondent”) from any preferential import values to any frozen poultry import save the benchmark values, pending the final determination of the suit. On the 9th November, 2018, the Applicant filed a writ of summons asking for the following reliefs: 1. A declaration that the granting of preferential rates to some traders by the Defendant is discriminatory and undermines fair competition. 2. An order directing the Defendant to apply its benchmark values fairly to all traders. 3. An order directing the Defendant to recover all revenue which has been lost as a result of the application of these preferential rates since the year 2017. The Applicant contends in her affidavit in support as follows: 3. I am a member of the Frozen Food Importers Association of Ghana, an association of importers of im...