SITOU KOMLAN NANEVIE v. THE COMMISSIONER, C.E.P.S. & 2 ORS. On the 30th November, 1996, a Togolese national, the respondent herein, brought into Ghana a newly acquired Mercedes Benz valued forty-three thousand deutchmarks (DM 43,000). Intent to saysic in the country for a while, he duly applied for and obtained a three-month licence from the Customs, Excise and Preventive Services of Ghana (CEPS for short).