Barbara Gayle, Staff Reporter
A FARMER who opposed the Minister of Finance's decision to revoke his 20 per cent duty-free concession on a motor vehicle because of certain irregularities failed in his attempt last week to have the decision overturned by the Court of Appeal.
Linton Lloyd Simpson, of Melksham, St. Elizabeth, the appellant, had applied in 1997 for the concession to import a 1991 Toyota Truck for agricultural purposes. He instead used the concession to assist in the purchase of a 1998 Toyota Land Cruiser. The cost of the vehicle was described as a sports utility vehicle for $1.6 million.
The signature on the relevant documents for the motor vehicle did not belong to Simpson and on January 7, 1998, the motor vehicle attracted the attention of Vincent McCathy, a customs officer attached to the Revenue Protection Division (RPD). After the vehicle was seized on February 24, 1998, Simpson commenced court proceedings against the RPD and the Minister of Finance.
The Supreme Court ruled on November 2, 1998 that the Director of the Revenue Protection Division should afford him a hearing within 30 days failing which the motor vehicle would be returned to Simpson. The hearing took place on November 30, 1998 and in December 1998 the Minister sent a letter to Simpson informing him that he was being given 30 days in which to pay the duty concession and if he failed to pay, the vehicle would be forfeited.
Simpson filed a motion in the Supreme Court seeking orders to quash the Minister's decision. Justice Howard Cooke heard the motion and dismissed it on February 8, 2000. The judge said then that "even to the most discerning, a cursory review of the circumstances mentioned above reveals an exercise of chicanery. In the present situation this court considers the applicant to be part of a scheme to falsely obtain the benefit of a 20 per cent concession."
He appealed against Justice Cooke's ruling and contended that the judge erred in failing to find that the Minister acted without or in excess of jurisdiction.
Attorney-at-law Arthur Kitchin who represented Simpson argued before the Court of Appeal comprising Justice Henderson Downer, Justice Paul Harrison and Justice Clarence Walker that the Minister's decision was unlawful and in breach of the Customs Act.
Attorney-at-law Nicole Foster Pusey and Kevin Page from the Attorney General's Department represented the defendants and argued that the Minister was correct in his decision.
