SAM v. COMPTROLLER OF CUSTOMS AND EXCISE
1971
HIGH COURT
GHANA
CORAM
- TAYLOR J
Areas of Law
- Administrative Law
- Tax Law
- Civil Procedure
- Constitutional Law
AI Generated Summary
Taylor J. allowed the appeal of an Accra driver, owner of Mercedes Benz bus GL 2818, against a district magistrate’s order condemning his vehicle. Border Guard police acted on information received the morning of 19 March 1970 to intercept GL 2818, arrested the driver at the Ejisu barrier after he refused to open the boot, and later found uncustomed 555 and King Size cigarettes in boxes and portmanteaux at the Kumasi Border Guard station. The magistrate found the appellant uninvolved in any customs offence and rejected the treble-value penalty but, believing section 203 compelled forfeiture regardless of innocence and relying on De Keyser, condemned the vehicle. On appeal, Taylor J. rejected De Keyser’s absolutist reading and Akam’s misinterpretation of "may condemn", applied context and legislative intent to section 203, avoided absurd results, and held that forfeiture applies only where the owner or his agents are implicated. He also invoked the 1969 Constitution’s supremacy and protection of property, ordered the vehicle released, and made no order as to costs.