GH - GLOBAL MAMAS vs GHANA REVENUE AUTHORITY & ORS

In the early part of October, 2009, four cartons containing twenty (20) used Dell Laptops donated to the Plaintiff, an NGO for charitable purposes arrived at Kotoka International Airport.

The cartons were sent to the courier dome where the First Defendant has a presence.

Second Defendant was the shipper of the cartons from the United States of America and has a rented space in the dome.

The Third Defendant a Clearing and Forwarding agent is an agent of the Plaintiff.

The second Defendant notified the Plaintiff about the arrival of goods.

The Plaintiff went to the Second Defendants office at the dome with her agent.

The goods were opened for her inspection.

She then signed the necessary papers and removed one of the laptops as a sample for inspection by an officer of the First Defendant for the purposes of assessing the duty to be paid.

The Plaintiff then decided to seek a tax exemption from the Ministry of Finance.

The goods were left in the custody of the second Defendant.

When the Plaintiff represented by Ranae Adams failed to obtain the tax exemption, she went back to the dome to attempt to clear the goods.

According to Ranae Adams she found only two of the laptops in one of the four cartons packed in front of the Second Defendant’s office.

Seventeen(17) of the laptops had gone missing.

From the evidence the matter was reported to customs officials and to the Police.

The Police conducted some investigation.

Not seeing their way clear the Plaintiff instituted this action against first and Second Defendants claiming: -“a. 5, 100. 00 U. S. Dollars or Cedi equivalent, being value of 17 laptop computers.

b. 334. 03 U. S. Dollars or Cedi equivalent, being cost of bringing the 17 laptop computers to Ghana.

c. Interest on the amount at the interbank rate from 22nd October, 2009 till final date of payment; and d. Costs”The third Defendant was later joined to the suit.

Each of the Defendants denied liability.

The first Defendant counterclaimed for: “a. A declaration that duties/taxes eligible on the 17 laptop computers are outstanding and payable.

b. Payment of same forthwith to the State. ”At the close of pleadings the Plaintiff filed the following as issues helping to determine the dispute: “(a) Whether or not 2nd Defendant’s duty to deliver the laptops to the Plaintiff ends with the arrival of same in the Airport? (b) Whether or not officers of the Defendants were negligent in handling the laptop thereby occasioning their loss.

c) Whether