TATA Uganda Limited v Uganda Revenue Authority (Application 111 of 2020)
TATA Uganda Limited v Uganda Revenue Authority (Application 111 of 2020) [2022] UGTAT 27 (28 October 2022)
The Tribunal found that the respondent's doubt regarding the applicant's certificates of origin was not reasonable, as it was based on insufficient evidence and arbitrary comparison with another company's imports. The respondent failed to follow the prescribed procedures for addressing serious queries, such as formally seeking verification from the designated issuing authority in Egypt. The Tribunal held that the error in the letter on the certificate of origin was, at most, a minor inaccuracy that did not justify denial of preferential treatment. The respondent's actions were procedurally im…
Source excerpt
- Import Duty Assessment
- Preferential Tariff Treatment
- Rules Of Origin
- Comesa Protocol
- Certificate Of Origin Disputes