COMPTROLLER OF CUSTOMS AND EXCISE v. NARTEY AND OTHERS
1971
HIGH COURT
GHANA
CORAM
- ABBAN J
Areas of Law
- Administrative Law
- Tax Law
- Evidence Law
- Civil Procedure
AI Generated Summary
Abban J. decided an appeal brought by the Comptroller of Customs and Excise arising from a seizure at Lashibi near Ashiamang, where police encountered suspected contraband—cartons of cigarettes, matches and drinkables—among numerous vehicles. Five taxi drivers fled; their cabs and goods were taken to Tema Police Station. The District Court accepted that the drivers had been hired by a customer to cart goods from broken-down vehicles, and ordered forfeiture of the uncustomed goods but refused to forfeit the taxi-cabs, exonerating the drivers from treble-value penalties under section 197(d) and (e) of Cap. 167 for lack of guilty knowledge. On appeal, Abban J. agreed that section 197 requires knowledge and recognized that section 203 imposes statutory forfeiture of vehicles when used to convey uncustomed goods, with potential hardship mitigated by section 206. However, the evidence showed the taxis never conveyed the seized goods and not all goods were tendered or linked to the vehicles. Distinguishing De Keyser and Akam, the court dismissed the appeal.