IVY MORRISON (PLAINTIFF) vs. GHANA REVENUE AUTHORITY (DEFENDANT) [2019]DLHC7170

Date	2019-01-21
Suit No.	SUIT NO. CM/BDC/0051/2019
Citation No.	[2019]DLHC7170

HIS LORDSHIP GEORGE K. KOOMSON ‘J’.

BEN SERVOR FOR PLAINTIFF

DORIS AGBEATSISE FOR DEFENDANT

[2019]DLHC7170
																																						<div class="restriction-wrapper">
														<div class="container-lg">
															<div class="row">
																<div class="col-md-12 restricted-content">
																	<div class="restricted-content-img-wrapper">
																		<div class="lock-icon bounce-7">
																			<img class=""
																				src="https://www.dennislawgh.com/dl-assets/dl-images/lock-content.png"
																				alt="Subscription based content">
																		</div>
																	</div>
																	 
																		<a href="https://www.dennislawgh.com/login"
																		class="btn btn-primary btn-lg"
																		style="font-family: 'open sans'; text-transform: capitalize; border-radius: 8px"> 
																		Login to Read Full Case </a>
																	 
																	
																</div>
															</div>
														</div>
													</div>
													<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><o:p>&nbsp;</o:p>[HIGH COURT (COMMERCIAL
DIVISION), ACCRA]<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">

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; &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; &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; &nbsp; &nbsp; &nbsp; DATE:
21ST JANUARY, 2019<o:p></o:p>

</div>COUNSEL: <o:p></o:p>BEN
SERVOR FOR PLAINTIFF<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">

DORIS
AGBEATSISE FOR DEFENDANT&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p>

</div>CORAM:<o:p></o:p>HIS
LORDSHIP GEORGE K. KOOMSON ‘J’.<o:p></o:p><div style="mso-element:para-border-div;border-top:solid windowtext 1.5pt;
border-left:none;border-bottom:solid windowtext 1.5pt;border-right:none;
padding:1.0pt 0in 1.0pt 0in">

<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;
text-align:center;line-height:115%;border:none;mso-border-top-alt:solid windowtext 1.5pt;
mso-border-bottom-alt:solid windowtext 1.5pt;padding:0in;mso-padding-alt:1.0pt 0in 1.0pt 0in">RULING<o:p></o:p>

</div>In this application, the
Plaintiff/Applicant (herein after called “the Applicant”) pray the Court for an
order restraining the Defendant/Respondent (hereinafter&nbsp; 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 writ of summons asking for the following reliefs:<o:p></o:p>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A declaration that the granting of
preferential rates to some traders by the &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Defendant
is discriminatory and undermines fair competition.<o:p></o:p>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; An order directing the Defendant to
apply its benchmark values fairly to all traders.<o:p></o:p>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>3.
&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>4.
&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 on a consignment of goods.<o:p></o:p>5.&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 market prices for these products. The latest review by the Defendant was
contained in its Notice to Officers, CTBS/NOTICE/035 and CTSB/NOTICE/041,
copies of which I hereby attach as Exhibits A and B.<o:p></o:p>6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; By virtue of this practice, the Defendant
does not accept the values indicated on the importer/shipper’s invoice as
actually indicative of the value of these products and thus affords a fair and
consistent measure by which import duties are determined and avoid invoice
fraud.<o:p></o:p>7.&nbsp;&nbsp;&nbsp;</main>