[2024]DLCA17623 • June 20, 2024 • Court of Appeal
IBRAHIM MOHAMMED & 2 OTHERS vs. GHANA REVENUE AUTHORITY
The Respondent, an authorized agent for government subsidized fertilizer distribution, purchased 2000 bags of fertilizer loaded onto vehicles operated by the 2nd and 3rd Plaintiffs for transport to his warehouse in Felmuo, Upper West Region. The vehicles were intercepted by Immigration and Military officers and the fertilizer seized and subsequently auctioned by the Customs Division of the Appellant without prior notice to the Respondent. The Respondent claimed the seizure and sale were unlawful and contrary to natural justice principles.
read moreJUDGMENT MENSAH-DATSA, JA. This judgment comprises an appeal and a cross appeal. It is an appeal by the Defendant/Appellant (hereinafter referred to as Appellant) against the judgment of the High Court, Wa dated 21st July, 2023 granting the 1st Plaintiff/Respondent’s (hereinafter referred to as Respondent) reliefs against the Appellant. The Respondent has cross appealed against part of the said judgment that ordered the Appellant to pay GH¢84,000.00 to the Respondent and the failure to grant relief (g) as endorsed on the Writ of Summons. The Appellant’s grounds of appeal are stated on page 317 of the Record of Appeal as follows: i. The judgment is against the weight of evidence. ii. The learned High Court Judge erred in law when he held that the sale of the fertilizer by the Defendant was done in breach of Plaintiff’s right to be heard. PARTICULARS OF ERROR a. The learned High Court Judge wrongly applied the provisions of the Customs Act, 2015 (Act 891) on seizure a...