Case Updates

BASF East Africa Limited -vs- Commissioner of Customs and Border Control In Summary: The commissioner erred by classifying an Isocyanate component usually reacted with a Polyol to form a Polyurethane, in the same Tariff classification as a Polyurethane. In other words, the rule on sets does not apply to goods […]

The Cabinet Secretary for the National Treasury and Planning & 4 Others V Okiya Okoiti Omtata & 52 others (2024) eKLR In Summary: The Finance Act 2023 is valid and constitutional to the extent of the tax provisions therein. BACKGROUND DECISION OF THE SUPREME COURT AUTHORITIES REFERRED TO IMPLICATIONS This […]