ALEX ADU v. THE COMMISSIONER-GENERAL GHANA REVENUE AUTHORITY

DOTSE JSC:

The main issue raised in this appeal revolves around the principles that an appellate court faced with an application for Stay of Execution must consider and apply.

FACTS OF THIS CASE

The Plaintiff/Respondent/Respondent/Appellant, hereafter referred to as the Plaintiff claimed the following reliefs in the High Court against the Defendant/Appellant/Applicant/Respondent, hereafter referred to as the Defendant:

PLAINTIFF’S CLAIM AGAINST THE DEFENDANT:-

a. “General damages for the illegal and unlawful detention of his vehicle from 19th February 2008 to 9th August 2010.

b. Loss of use on the two vehicles at the rate of GH¢30 per diem on the Nissan Primera and GH¢600 per diem on the Tipper Truck from 19th February 2008 to 9th August 2010.

c. Interest on the above sums at the prevailing bank rate.

d. Any further order or orders as this Honourable Court would deem fit in the circumstances.”

Basically, the Plaintiff herein averred in his statement of claim that sometime on or about the 5th day of October, his lawful Attorney, one Augustus Osae Akonnor shipped one used Nissan Primera Saloon car and one Foden 3000 Tipper Truck from London with appropriate shipping documents to Ghana as transit with the final destination being Burkina Faso.

However, the clearing Agent of the Plaintiff, Trafix Limited of Tema upon Plaintiff’s instructions applied to the Assistant Commissioner of CEPS, Tema for permission to pay the necessary import duties to enable him clear the said vehicles in Ghana.

Pursuant to the above, the Plaintiff’s agents were permitted by the Defendant’s representatives in Tema to pay duty on the two vehicles on 19th February 2008.

However, after the payment of the duties on the said vehicles and an acknowledgment of same by the Defendant’s representatives, agents of the Defendants seized the two vehicles claiming they were conducting investigations into their ownership.

The Defendants contested the said case, even though from their defence, it was clear and apparent that they had no credible defence to offer.

In view of the issues raised in this appeal, we have decided to quote in extenso paragraphs 3, 4, 5, 6 and 8 of the Plaintiff’s statement of claim filed in support of the writ already referred to supra.

PLAINTIFF’S STATEMENT OF CLAIM

3. “Plaintiff says that on or about 5th October 2006 his Lawful Attorney Augustus Osae Akonnor shipped one used Nissan Primera-Saloon Car with Chassie No. SJNFCAP11UO257367 and one Foden 3000 Tip