Bidco Oil Refineries Limited

The alleged dispute between the Appellant and the Customs Services Department of the Kenya Revenue Authority arose out of a contract for import of edible oils and related products from Josovina Commodities PTE Singapore wherein customs alleged an undervaluation of duty payable on imports under the said contract.

That the Respondent sought to uplift the values on all of the Appellant's cargoes from 2004 to 2008 since the Appellant insured all its cargo at 110% of the transaction value that is Cost and Freight, CFR Value.

That by a letter dated 11th September 2009 the Respondent demanded payment within seven (7) days, as under valuation of duty, of the sum of Kshs 702,334.527.00

A consent order was signed as agreed upon by both parties, the Tribunal has determined that the said issues can be collapsed into two, namely;

a) Whether the statutory provisions governing customs valuation of imported goods was properly applied by the Respondent?

b) Whether the Respondent is entitled to demand the extra revenue of Kshs. 1, 377,505,229.

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Awal Limited

I) Whether the Respondent communicated its reasons/basis of its assessment of taxes to the Appellant.

ii) Whether the Respondent's rejection of the Appellant's application for Amnesty was lawful

iii) Whether the Respondents assessment of taxes against the Appellant based on the personal account of its employee was
lawful.

iv) Whether the Appellant maintained a secret “Z" account for the purposes of tax evasion

v) Whether the doctrine of Res, judicata is herein in respect of the return of the appellant’s documents books and computers

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