IVY MORRISON vs. GHANA REVENUE AUTHORITY [2019]DLHC11466

Date	2019-01-21
Suit No.	SUIT NO. CM/BDC/0051/2019
Citation No.	[2019]DLHC11466

HIS LORDSHIP GEORGE K. KOOMSON (J)

BE SERVOR FOR PLAINTIFF

DORIS AGBEATSISE FOR DEFENDANT

[2019]DLHC11466
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													<main id="main" class="content" style="min-height: 60rem" >IVY MORRISON <o:p></o:p>(PLAINTIFF)<o:p></o:p>vs.<o:p></o:p>GHANA REVENUE AUTHORITY<o:p></o:p>(DEFENDANT)<o:p></o:p>[HIGH
COURT, 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;
text-align:center;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;
padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm">SUIT
NO. CM/BDC/0051/2019&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; DATE: 21ST&nbsp; JANUARY, 2019<o:p></o:p>

</div>COUNSEL:<o:p></o:p>BE SERVOR 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;">

DORIS AGBEATSISE
FOR DEFENDANT<o:p></o:p>

</div>CORAM:<o:p></o:p>HIS LORDSHIP GEORGE K. KOOMSON (J)<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">RULING<o:p></o:p>

</div>&nbsp;In
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.<o:p></o:p>On
the 9th November, 2018, the Applicant filed a \\'Tit of summons asking for 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">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A declaration that
the granting of preferential rates to some traders by the Defendant is
discriminatory and undermines fair competition.<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">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
An order directing
the Defendant to apply its benchmark values fairly to all traders. <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">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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.<o:p></o:p>The
Applicant contends in her affidavit in support as follows:<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">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
I am a member of the
Frozen Food Importers Association of Ghana, an association of importers of
importers of poultry products into the country.<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">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The basis of; my
claim against the Defendant is that, by its own practice and custom, the
Defendant has set benchmark values for our imports against which it determines
the import duty payable by each importer a consignment of&nbsp; goods.<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">6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Defendant, from
time to time, reviews the benchmark values and 'the applicable freight to make
it consistent with the world n1arket prices for these products. The latest
review by the Defendant was conta</main>