Commissioner of Customs and Border Control v Golosec System Limited [2025] KEHC 2616 (KLR)

Commissioner of Customs and Border Control v Golosec System Limited (Income Tax Appeal 203 of 2023) [2025] KEHC 2616 (KLR) (Commercial and Tax) (12 March 2025) (Ruling)

Neutral citation: [2025] KEHC 2616 (KLR)

Republic of Kenya

In the High Court at Nairobi (Milimani Commercial Courts)

Commercial and Tax

Income Tax Appeal 203 of 2023

A Mabeya, J

March 12, 2025

Between

Commissioner of Customs And Border Control

Appellant

and

Golosec System Limited

Respondent

Ruling

1. This is a Ruling on an application dated 7th March 2024. It sought to introduce new evidence on appeal, being the decision of the Harmonised System Committee of the Word Customs Organization (September, 2022) and the subsequent amendments to the Harmonised System Compendium of Classification Opinions discussed in the 71st session conducted in March, 2023.

2. There were other matters being CTA Nos. E033/2023, E039/2023, E041/2023, E040/2023, E042/2023, E043/2023 and E044/2023 that are to be affected by the ruling.

3. However, having already expressed my views in a similar matter in a ruling dated 3rd January, 2025 in ITA E170 of 2023 as consolidated with CTA and ITA Nos. E019, E020, E098, E022, E025, E027, E033, E095 and E096 of 2023, I do not think it will be fair for me to make a determination herein as my views on the matter is already known.

4. In view thereof, I return these files to the Presiding Judge of the Commercial & Tax Division, Nairobi to give further directions if the parties would wish a second opinion from another Judge within that Division.

It is so ordered.

SIGNED AT KISUMU THIS 24TH DAY OF FEBRUARY, 2025. A. MABEYA, FCI ArbJUDGEDATED AND DELIVERED AT NAIROBI THIS 12TH DAY OF MARCH, 2025. F. GIKONYOJUDGE