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The Supreme Court of Kenya (“the Court”) in its ruling delivered on 17 June 2022 in the case of Kenya Revenue Authority (“KRA”, “the Appellant”) vs Export Trading Company Limited (“Export Trading”, “the Respondent”), has upheld the judgement of the Court of Appeal (“CoA”) by finding that the KRA acted unfairly in demanding for alleged short levied duty almost four years after the goods were imported.
In this alert, we highlight the Supreme Court’s Ruling that failure of the Appellant to update its Tradex /SIMBA system with the correct duty rates and to respond to the letter sent by the Respondent seeking for clarification on the applicable duty rate, amounted to an expectation that the Respondent had paid the correct duty.
