Taquah & Anor V. Attorney-general Of The Gold Coast (1946)

LawGlobal Hub Judgment Report – West African Court of Appeal

Petition of Right—Claim for refund of export duty on gold—Customs TariffRegulations—Loss resulting from bringing into account the gold premium—Jurisdiction of Supreme Court.

Facts

The trial Judge held that, by reason of the provisions of Customs Tariff Regulation 17 (2), he had no jurisdiction to entertain a claim for (a) a declaration that the plaintiffs were entitled to refunds of export duty by virtue of Regulation 17, (b) a declaration that they were entitled to refund of sums totalling 153,703 12s. Od., and (c) payment of that sum.
The plaintiffs appealed.

Held

On appeal, that the trial Court had jurisdiction and that the case must be remitted to that Court to decide to what amount (if any), the plaintiffs were entitled as a refund of export duty.

Appeal allowed.