Summary of ruling

• The Applicant is engaged in the business of manufacturing steel products.
• The Respondent raised a preliminary objection to the effect that the Application is incorrectly before the Tribunal bearing the wrong party and having no legal basis.
• The Respondent conducted a review and issued a letter on 1^st July 2024 with a decision declining to grant relief on account of revocation of the duty remission via legal notice no. EAC/61/2024.
• TAT has the jurisdiction to hear the matter as it involves a customs related dispute under the EACCMA, 2004.