GHANA REVENUE AUTHORITY vs. SIC INSURANCE COMPANY LIMITED [2018]DLCA11464

Date	2018-10-18
Suit No.	CIVIL APPEAL:NO: HL/47/2018
Citation No.	[2018]DLCA11464

KORBIEH J.A. (PRESIDING)

SOWAH J.A

KWOFIE J.A

MR. BRIGHT 0. ADJEKUMFOR APPELLANT

[2018]DLCA11464
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													<main id="main" class="content" style="min-height: 60rem" >GHANA REVENUE AUTHORITY<o:p></o:p>(PLAINTIFF/RESPONDENT)<o:p></o:p>vs.<o:p></o:p>SIC INSURANCE COMPANY LIMITED<o:p></o:p>(DEFENDANT/APPELLANT)<o:p></o:p>[COURT OF APPEAL, ACCRA]<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;">

<p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
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padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm">CIVIL
APPEAL:NO: HL/47/2018&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;DATE: 18TH
OCTOBER, 2018<o:p></o:p>

MR. BRIGHT 0.
ADJEKUMFOR APPELLANT<o:p></o:p>

<p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
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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>&nbsp;SOWAH, J.A.:<o:p></o:p>BACKGROUND FACTS<o:p></o:p>This
is an appeal from the judgment of the&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; High
Court (Commercial Division) Accra dated 16th June 2016.<o:p></o:p>The
plaintiffs' writ of summons sought the following reliefs from the defendant:<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">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
I.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Payment of the bond
security of GhC5,000,000.00<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">&nbsp;&nbsp;&nbsp;&nbsp;
II.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Interest on (i) above
at the prevailing commercial bank rate from the date of notice until date of
final payment<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">&nbsp;
III.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Costs<o:p></o:p>The
basis of the claim was a Warehouse Bond issued by the defendant company
guaranteeing payment of all revenue lost arising from non payment of customs
and excise duties on goods warehoused under bond by<o:p></o:p>Novel
Commodities Ghana Ltd. The Bond security was for GH¢5 million and was for the
period 10th April 2013 to 9th April 2014.<o:p></o:p>In a
statement of defence, the defendant though admitting the facts pertaining to
the issuance of the Bond and her obligations thereunder denied that there was
any justification for the formal demand on her for the bond security. She
called for strict proof of the purported loss, omission, default or breach
under the bond.<o:p></o:p>A
witness statement was duly filed by the plaintiffs representative, one Samuel
Bentil together with the documents the plaintiff intended to rely on at the
trial [see pages 24-70 of the record]. Mr. Bentil attended court on 5th April
2016 to testify but neither the defendant nor her counsel was present to
cross-examine him. Plaintiff thereupon closed its case and the court adjourned
the case for judgment.<o:p></o:p>In
the judgment, the learned trial judge noted that notwithstanding several
notices of scheduled dates for trial evidenced by numerous affidavits of
service on the docket, neither the defendant nor its counsel was in court to
contest the case. The trial judge also noted that the defendant had failed to
comply with case management orders to file its witness statement and pre trial
check list; hence the statemen</main>