Original cases
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Full-text search of the original case documents — the actual words, not the briefs.
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The Commissioner of Customs and Excise v Export Trading Company Limited
Court of AppealBrief[2019] KECA 1039 (KLR)2019-01-25…Commissioner of Customs Services [2010] eKLR and Republic vs. Commissioner General & Another Ex-Parte Awal Ltd [2008] eKLR. 20. Persuaded…
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Mount Kenya Bottlers Ltd & 3 others v Attorney General & 3 others [2019] KECA 500 (KLR)
Court of AppealBrief[2019] KECA 500 (KLR)2019-07-19Reversed below…4 of 2004 amended the provisions of section 127C of the Customs & Excise Act aforesaid by virtue of Section 13…
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Kenya Revenue Authority v Rajendra Ratilal Sanghani [2006] KECA 173 (KLR)
Court of AppealBrief[2006] KECA 173 (KLR)2006-07-14Varied below…Commissioner of Customs from depriving Mr. R. R. Sanghani of the car. The relevant provisions of the Customs and Excise…
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Kenya Revenue Authority v Spectre International Limited [2013] KECA 197 (KLR)
Court of AppealBrief[2013] KECA 197 (KLR)2013-10-18Affirmed below…F 119 on the letterhead of “Republic of Kenya, Customs and Excise Department” was duly prepared and official seals of…
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George Kabati Mburu v The Director of Public Prosecution, Kenya Revenue Authority & Officer Commanding Station (OCS) Malaba Police Station
MagistrateBrief[2026] KEMC 949 (KLR)2026-09-28…This was explained in Republic v Commissioner of Customs & Excise Ex-Parte Abdi Gulet Olus [2014] KEHC 3709 (KLR) where…
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ABDISHUKRI MAALIM AHMED & ANOTHER v THE COMMISSIONER OF CUSTOMS AND EXCISE & ANOTHER [2000] KECA 251 (KLR)
Court of AppealBrief[2000] KECA 251 (KLR)2000-02-11Reversed below…245 OF 1999 BETWEEN ABDISHUKRI MAALIM AHMED YUSSUF KULMEI KING ............................................... APPELLANTS AND THE COMMISSIONER OF CUSTOMS AND EXCISE THE KENYA…
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Aberdare Freight Services Ltd v Kenya Revenue Authority
Court of AppealBrief[2006] KECA 380 (KLR)2006-12-08Affirmed below…in contravention of a valid court order.” In response, KRA, through the Commissioner of Customs and Excise, Mr. Francis Thuranira…
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Ramesh Kumar Gupta v Republic (Criminal Appeal 144 of 1982) (Crim) [1983] KECA 85 (KLR)
Court of AppealBrief[1983] KECA 85 (KLR)1983-01-19Affirmed below…On July 28, 1981, the appellant sent a letter to the Commissioner of Customs and Excise, enclosing an invoice headed…
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Kenya Revenue Authority v Doshi Iron Mongers & another [2016] KECA 378 (KLR)
Court of AppealBrief[2016] KECA 378 (KLR)2016-07-15Affirmed below…Whereas learned counsel cited Section 12 (2) of the Customs & Excise Act as allowing “any officer” to examine the goods…
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Kenya Revenue Authority v Habimana Sued Hemed & another [2015] KECA 488 (KLR)
Court of AppealBrief[2015] KECA 488 (KLR)2015-07-31Varied below…308 of 2005, Kenya Revenue Authority, Customs and Excise Department vs Euroleaf Corporation as follows:“Notice under Section 13A(1…
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Republic v Commissioner for Investigation & Enforcement [2019] KECA 938 (KLR)
Court of AppealBrief[2019] KECA 938 (KLR)2019-02-08Affirmed below…285 of 2013 and Republic v. Commissioner of Customs & Excise & Another ex parte Mwalimu Digore, Misc. App. No. 62 of…
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African Banking Corporation Limited v Commissioner of Domestic Taxes
Court of AppealBrief[2023] KECA 1669 (KLR)2023-12-15African Banking Corporation Limited v Commissioner of Domestic Taxes (Civil Appeal (Application) E453 of 2023) [2023] KECA 1669 (KLR) (15…
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Satima Enterprises Limited v Kenya Revenue Authority & another [2022] KEELC 1617 (KLR)
ELCBrief[2022] KEELC 1617 (KLR)2022-01-20Set aside in part…1341 OF 2007 SATIMA ENTERPRISES LIMITED........................................................PLAINTIFF =VERSUS= KENYA REVENUE AUTHORITY................................................ 1 ST DEFENDANT COMMISSIONER OF LANDS......................................................2 ND DEFENDANT…
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Kenya Revenue Authority & 2 others v King Bird (Kenya) Limited [2017] KECA 674 (KLR)
Court of AppealBrief[2017] KECA 674 (KLR)2017-03-10Affirmed below…122 OF 2014 BETWEEN KENYA REVENUE AUTHORITY ………………..…… 1ST APPELLANT COMMISSIONER OF CUSTOMS & EXCISE KENYA REVENUE AUTHORITY …….……….........................……….. 2ND APPELLANT COMMISSIONER GENERAL…
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Pharmaceutical Manufacturing (K) Co Ltd, Kumar Shah, Utamchand G. Shah, Christine D' Souza v Commissioner General of Kenya Revenue Authority, Attorney General & Commissioner of Customs Services (Civil Appeal 283 of 2014) (Civ) [2017] KECA 683 (KLR)
Court of AppealBrief[2017] KECA 683 (KLR)2017-03-10Affirmed below…Industries Ltd vs Commissioner of Customs and Excise [1968] E.A. 471….. ….the sum demanded of the 1st Petitioner is…
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P S Abdalla vs Rejendra Singh Gohil [2000] KECA 263 (KLR)
Court of AppealBrief[2000] KECA 263 (KLR)2000-10-05Reversed below…The applicant will have costs of this application payable by the respondent. As regards the Commissioner of Customs & Excise there…
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Commissioner of Custom Services v Kenya Petroleum Refineries Limited
Court of AppealOriginal[2024] KECA 1937 (KLR)2024-12-20Affirmed below…of the Minister for Finance, under section 138 of the Customs and Excise Act. Benson, therefore, maintained, that the Commissioner…
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Pepe Limited v Kenya Railways Corporation & 3 others; Kenya Revenue Protection Services & another (Interested Parties) [2019] KEELC 4817 (KLR)
ELCBrief[2019] KEELC 4817 (KLR)2019-01-31Affirmed below…171 of 23rd January, 1998. The said designation was done by the then Commissioner of Customs and Excise. 16. The…
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Krish Commodities Limited v Kenya Revenue Authority [2018] KECA 415 (KLR)
Court of AppealBrief[2018] KECA 415 (KLR)2018-06-27Reversed below…in Republic vs. Commissioner of Co- Operatives, Kirinyaga Tea Growers Co-operative & Savings & Credit Society Ltd. [1999] 1 EA 245…
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Woche (Suing as the legal administrator of the Estate of Woche Imala - Deceased) v Senior Resident Magistrate’s Court Moyale; Sode (Interested Party) (Environment and Land Judicial Review Miscellaneous Application E001 of 2023) [2025] KEELC 760 (KLR)
ELCBrief[2025] KEELC 760 (KLR)2025-02-10Affirmed below…of See Commissioner of Excise and Customs and Silvanus Onema Owaki t/a Marenga Petrol Station (2002) eKLR]. 12. To…