GABRIEL AYIVOR vs. GHANA REVENUE AUTHORITY [2016]DLHC11463

Date	2016-12-15
Suit No.	SUIT NO. E2/32/2013
Citation No.	[2016]DLHC11463

JUSTICE PATRICK BAAYEH

SMK DZIKUNU FOR PLAINTIFF

PATRICK POKU MAABOAH FOR DEFENDANT

[2016]DLHC11463
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													<main id="main" class="content" style="min-height: 60rem" >GABRIEL AYIVOR<o:p></o:p>(PLANTIFF)<o:p></o:p>vs.<o:p></o:p>GHANA REVENUE AUTHORITY<o:p></o:p>(DEFENDANT)<o:p></o:p>[HIGH COURT, VOLTA REGION]<o:p></o:p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0cm;">

<p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
text-align:center;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;
padding:0cm;mso-padding-alt:0cm 0cm 0cm 0cm">SUIT
NO. E2/32/2013&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; DATE: 15TH DECEMBER, 2016<o:p></o:p>

</div>COUNSEL:<o:p></o:p>SMK DZIKUNU FOR PLAINTIFF<o:p></o:p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0cm 0cm 1pt;">

PATRICK POKU
MAABOAH FOR DEFENDANT<o:p></o:p>

</div>CORAM:
<o:p></o:p>JUSTICE PATRICK BAAYEH <o:p></o:p><div style="border-top-width: 1.5pt; border-top-color: windowtext; border-left: none; border-bottom-width: 1.5pt; border-bottom-color: windowtext; border-right: none; padding: 1pt 0cm;">

<p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
text-align:center;border:none;mso-border-top-alt:solid windowtext 1.5pt;
mso-border-bottom-alt:solid windowtext 1.5pt;padding:0cm;mso-padding-alt:1.0pt 0cm 1.0pt 0cm">JUDGMENT<o:p></o:p>

</div>Plaintiff
issued his writ of summons and statement of claim (which was subsequently
amended) out of the Registry of this court on 15/3/2013 claiming the following
reliefs;<o:p></o:p><span style="font-size:12.0pt;
line-height:107%;font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Book Antiqua&quot;;
mso-bidi-font-family:&quot;Book Antiqua&quot;;mso-ansi-language:EN-US">a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
An order for the
return of vehicle with the particulars in the statement of claim or its value.<o:p></o:p><span style="font-size:12.0pt;
line-height:107%;font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Book Antiqua&quot;;
mso-bidi-font-family:&quot;Book Antiqua&quot;;mso-ansi-language:EN-US">b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
General and special d
ages or in the alternative<o:p></o:p><span style="font-size:12.0pt;
line-height:107%;font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Book Antiqua&quot;;
mso-bidi-font-family:&quot;Book Antiqua&quot;;mso-ansi-language:EN-US">c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Interest<o:p></o:p>The
defendant duly enter d appearance and also filed its defence which was also
later amended.<o:p></o:p>The
plaintiff's case per his amended statement of claim filed on 20/01/2015 is
quite simple and not subject to any complexities. Plaintiff is a business man
and transport owner and lives at Denu. He imported a Hyundai Hl 00 bus into
Ghana through Aflao on 31st May 2012 Plaintiff gave the particulars of the bus
as;<o:p></o:p>Vehicle
type -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hyundai Bus<o:p></o:p>Chassis
No.&nbsp;&nbsp; -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; KMJFD37APTU248417
<o:p></o:p>Age&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1996<o:p></o:p>Colour&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; Ash.<o:p></o:p>That
the vehicle was duly delivered to the customs division of the defendant at
Aflao and the keys handed over to the customs division with the declaration.
The cost of the vehicle including transit, transportation and insurance was CFA
2,000,000 and that customs valued the vehicle for the purpose of duty payment
at GH¢16,209.79 on 6th June 2012. After the valuation plaintiff was given a
bill of GH¢6,383.78 as the duty payable on the vehicle.<o:p></o:p>Plaintiff
through his agent Mokmah services Limited signed a declaration No.
42012322494/0 called customs validated Entry dated 23/7/2012. It is by this d
cl ation that plaintiff was to pay the duty exigible to CEPS through GC net.
This declaration is also called Form C 68. On the 23/07/2012 the sector
commander of CEPS at Aflao signed or endorsed plaintiffs declaration and by the
said endorsement the bank was authorized to accept payment from plaintiff on
behalf of defendant.<o:p></o:p>Plaintiff
pleaded that after signing the form C68 the key to the vehicle was released to
plaintiffs clearing agent but before going to pay the duty at the bank
plaintiff went to inspect the vehicle and found that the vehicle was nowhere to
be found in defendant's car park. Plaintiff says his enquiries revealed that
the vehicle had been released to a man known simply as M. Daniel and cleared by
a company called G. Hero. All efforts to retrieve his vehicle proved futile.<o:p></o:p>In
their statement of defence (subsequently amended) the defendant pleaded that
plaintiffs vehicle 1was indeed imported into Ghana but that it was imported on
24/11/2011 and the particulars entered into the vehicle import Log book that
same day. That plaintiff failed to pay the duty payable and clear the vehicle
within 60 days of importation prescribed by the customs, Excise and Preventive
Servic</main>