A woman with disability is fighting against the decision by the Kenya Revenue Authority (KRA) to detain a motor vehicle she purchased at the Mombasa Port over alleged import duty.
Through her lawyer Aston Muchela, the woman accuses KRA of discriminating against her detaining the vehicle contrary to the provision of the constitution which gives waivers to persons with disability.
In her case before Judge Jairus Ngaah, the woman wants the court to quash the decision by KRA’s Commissioner Customs and Borders Control that allowed the detention.
“My client should be granted leave to apply for an order quashing KRA’s decision of June 22, 2026 refusing to exempt her from paying customs duty and Value Added Tax,” deposes Muchela.
She wants the court to compel KRA to issue her with an Exemption Certificate in line with the Persons with Disabilities Act, the East African Community Customs Management Act, the Value Added Tax Act.
She wants the court to declare that she was discriminated against because she suffered from mental disability rather than common physical and visual disabilities.
“The court should declare that disabilities cannot lawfully be restricted by administrative policy to persons suffering only physical or visual disabilities,” urges Muchela.
The applicant also wants the court to restrain KRA and its staff from demanding storage charges, port rent, penalties or interests, in relation to her vehicle.
“In alternative, the court should direct KRA to facilitate the release of the vehicle to my client without payment of the disputed customs duty and VAT,” submits Muchela.
The woman who we will refer to as JK has sued the Commissioner, Customs and Border Control, KRA and National Council for persons with disability.
She says she is a duly registered person living with disability within the meaning of the Persons with Disabilities Act.
She claims that she imported the motor vehicle to aid in her mobility and usage but the same was unlawfully held, awaiting customs clearance and payment of duty.
JK says she applied for the exemption and provided all the details to the relevant authority, but the same was denied.
According to JK, the KRA declined to release the vehicle, advancing the reason that the same was not specially designed or modified for persons with disabilities.
She however, argues exemptions are usually granted because of the disability of the importer and not based on the design characteristics of the imported vehicle.
“My vehicle will attract demurrage, storage charges, container detention charges, port rent, customs warehouse rent, penalties, interest and any other charges from July 23,” she says.
She further adds that the continued holding of the vehicle before this issue of eligibility to pay the import duty, exposes it to wear and tear and damage.
JK claims that the inability to access her vehicle was causing her untold suffering and anxiety, negatively intensifying her health condition hence impacting on her right to health and life.
“Unless KRA is stopped, I stand to suffer irreparable damages and loss which shall defeat the attainment of justice,” she avers.
Court records show that the imported vehicle will start accruing the fees from July 23, three weeks from the date of landing.
Thereafter, the accruing penalties and charges will be compounded on a daily basis and the vehicle would remain as detained.
“The impugned decision defeats the legislative purpose of facilitating mobility, dignity, equality and inclusion of persons living with disabilities,” she argues.
The court certified the application as urgent and the case will be mentioned on July 21 for further directions.