KENASHMI GHANA LIMITED vs THE COMMISSIONER GENERAL

By its Writ of Summons filed on 11 th February, 2020, the Plaintiff claimed against the Defendant as follows:

a. Recovery of the sum of FiftySeven thousand, Eight Hundred and EightyThree Dollars, Four Cents ( $57,883.4) being the total value of royal de lite tomato paste contained in containers auctioned, handling and sea freight charges.

b. Interest at the prevailing bank rate on the said amount in paragraph (a) above from the date of default to date of final judgment.

c. Damages.

d. Cost (including legal fees)

The Plaintiff is a limited liability Company registered under the laws of Ghana with its operating head office at Tema dealing in the business of import and export of general goods and also the sole distributor of Royal De Lite Tomato Paste to Ghana.

The Defendant is the Head of the body responsible for the mobilizing of revenue for the Government through the imposition and collection of taxes.

The Plaintiff Company avers that between 2 nd March and 11 th May, 2018, it imported 15 containers of Royale de lite tomato paste on three different Bills of Lading with registration numbers GOSUXNG1231023, GOSUXNG1231222 and GOSUXNG1231013 into the Country.

Plaintiff Company further avers that the bills of lading with registrations numbers GOSUXNG1231023, GOSUXNG1231222 and GOSUXNG1231013 had 5 containers assigned to each totalling 15 containers in all.

Plaintiff Company avers that when the said containers with the product, Royal de Lite Tomato Paste arrived at the Tema Harbor, Ghana in March 2018, it applied for the Customs Classification and Valuation Report (CCVR) to enable it take steps to clear the Tomato paste from the port immediately. Plaintiff Company says that upon application and reviewing the Customs Classification and Valuation Report (CCVR),

it discovered that the FOB values as found on the CCVR were too high as against the declared FOB value on the Sale Contract and the Sales Invoice from the supplier. Plaintiff Company avers that, on the 20 th day of March, 2018, the General Manager of Santa Shipping, Andrew B. Okutu, who was to clear the tomato paste on behalf of the Plaintiff Company (Kenashmi Ghana Limited), petitioned The Commissioner General, Ghana Revenue Authority, Customs Division over the FOB values on CCVR No. GH20180021659001CNC1 and appealed for a review of the FOB value downward to enable it take delivery of the tomato paste.

Plaintiff Company avers that attached to the said letter was the Sale Contract, Swift and Cus