Uganda Case Law

The Commissioner Customs, Uganda Revenue Authority v Testimony Motors Ltd

The Commissioner Customs, Uganda Revenue Authority v Testimony Motors Ltd (Civil Appeal 33 of 2014) [2023] UGCA 344 (23 March 2023)

Court

Court of Appeal of Uganda

Case number

Civil Appeal 33 of 2014

Judge

Buteera, DCJ, Bamugemereire, JA, Musota, JA

The Court of Appeal held that URA could not suspend the transaction value method for used vehicles, but it set aside aggravated damages for lack of aggravating conduct.

• Customs Valuation
• Transaction Value Method
• Alternative Valuation Methods
• Statutory Powers Of Commissioner
• Damages Award
• Administrative Lawfulness