CUSTOMS, EXCISE & PREVENTIVE SERVICE vs. TAMALE IMPLEMENT FACTORY LTD [2004]DLCA970

Date	2004-12-10
Suit No.
Citation No.	[2004]DLCA970

ARYEETEY JA

QUAYE JA

ANIN-YEBOAH JA

L F YANKSON (WITH HIM DAVID ATTOH AND AMUZU) FOR THE APPELLANTS.

N KUENYEHIA FOR THE RESPONDENTS.

[2004]DLCA970
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													<main id="main" class="content" style="min-height: 60rem" ><span style="font-size:12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,&quot;serif&quot;;
mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;
color:#00B0F0">CUSTOMS, EXCISE &amp; PREVENTIVE SERVICE<o:p></o:p><span style="font-size:12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,&quot;serif&quot;;
mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;
color:#00B0F0">vs.<o:p></o:p><span style="font-size:12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,&quot;serif&quot;;
mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;
color:#00B0F0">TAMALE IMPLEMENT FACTORY LTD<o:p></o:p>[COURT
OF APPEAL, ACCRA]<o:p></o:p>[2003-2005]
1 GLR 411<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0in 0in 1.0pt 0in">

<p class="MsoNormal" align="right" style="margin-bottom:5.0pt;text-align:right;
mso-pagination:none;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;
padding:0in;mso-padding-alt:0in 0in 1.0pt 0in">Date: 10 December 2004<o:p></o:p>

</div>COUNSEL:<o:p></o:p>L F
YANKSON (WITH HIM DAVID ATTOH AND AMUZU) FOR THE APPELLANTS.<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0in 0in 1.0pt 0in">

N
KUENYEHIA FOR THE RESPONDENTS. <o:p></o:p>

ARYEETEY,
QUAYE AND ANIN-YEBOAH JJA<o:p></o:p>

</div>JUDGEMENT<o:p></o:p>Quaye JA. <o:p></o:p>In
the early part of the year 1999, the plaintiffs (hereinafter referred to as the
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:<o:p></o:p><p class="MsoNormal" style="margin-top:0in;margin-right:0in;margin-bottom:5.0pt;
margin-left:.5in;text-align:justify;mso-pagination:none;border:none;mso-padding-alt:
31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow:yes">four bundles of mild steel
flat bars with gross weight of 10.052 kg;<o:p></o:p><p class="MsoNormal" style="margin-top:0in;margin-right:0in;margin-bottom:5.0pt;
margin-left:.5in;text-align:justify;mso-pagination:none;border:none;mso-padding-alt:
31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow:yes">five bundles of cold rolled
steel sheets with gross weight of 9.900 kg;<o:p></o:p><p class="MsoNormal" style="margin-top:0in;margin-right:0in;margin-bottom:5.0pt;
margin-left:.5in;text-align:justify;mso-pagination:none;border:none;mso-padding-alt:
31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow:yes">five bundles of hot rolled
steel sheets with gross weight of 12.425 kg;<o:p></o:p><p class="MsoNormal" style="margin-top:0in;margin-right:0in;margin-bottom:5.0pt;
margin-left:.5in;text-align:justify;mso-pagination:none;border:none;mso-padding-alt:
31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow:yes">two bundles of galvanized
steel sheets with gross weight of 3.975 kg; and<o:p></o:p><p class="MsoNormal" style="margin-top:0in;margin-right:0in;margin-bottom:5.0pt;
margin-left:.5in;text-align:justify;mso-pagination:none;border:none;mso-padding-alt:
31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow:yes">one bundle of galvanized
welded pipes with gross weight of 2.720 kg.<o:p></o:p>The
total cost of the imported raw materials was quoted in the United States
dollars to be $26,085.96: see exhibits A and 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 19 April 1999.
On that same date the importers, the respondents in this case, applied through
the Ministry of Food and Agriculture for a waiver of payment of duty on the
said raw materials since they were meant for the production of animal traction
equipment. This letter of application was tendered into evidence in the trial
court as exhibit C. In furtherance of this application, a letter was issued
from the Agriculture Engineering Services Department to the sector minister
recommending favourable response to the application.<o:p></o:p>Even
though no letter was exhibited as emanating from the Minister of Food and
Agriculture in support of the respondents’ application for exemption from
payment of duty on </main>