Summary of ruling

• The Applicant manufactures steel products.
• The Application seeks a declaration that the revocation of the duty remission granted to the Applicant for the financial year 2023/2024 was unlawful and in contravention of Regulation 15 of EACCMA.
• The Applicant also seeks a declaration that they are entitled to duty remission for the consignment of steel wire rods procured and shipped on 1^st April 2024 prior to the revocation of the remission.
• The decision did not comply with the rules for the decision-making process in as far as the reasons for revocation were not communicated in April 2024 when the decision was made.
• Therefore, the revocation of the Applicant’s duty remission was procedurally improper and unlawful.
• There was failure to apply the scheme uniformly and objectively to all importers of the relevant products.
• Application allowed with costs.