Uganda Case Law

Senono v Uganda Revenue Authority

Senono v Uganda Revenue Authority (Miscellaneous Cause 52 of 2024) [2024] UGCommC 321 (25 October 2024)

Court

Commercial Court of Uganda

Case number

Miscellaneous Cause 52 of 2024

Judge

Kahigi Asiimwe, J

The court found that the Applicant was not the legal owner of the goods in question because the bill of lading named Edison Group International as consignee and owner. The Applicant's reliance on a sales agreement was insufficient to effect a legal transfer of ownership under the East African Community Customs Management Act and Regulations, which require both parties to complete and sign Form C16 and obtain the Commissioner's permission for transfer of warehoused goods. No evidence was provided that this procedure was followed. Therefore, the Applicant had no legal standing to demand release…

Source excerpt

• Proof Of Ownership
• Bill Of Lading
• Customs Clearance
• Transfer Of Ownership
• Warehoused Goods

Marathon Electric Motors (I) Limited v Uganda Revenue Authority (Misc Cause 13 of 2024)

Marathon Electric Motors (I) Limited v Uganda Revenue Authority (Misc Cause 13 of 2024) [2024] UGCommC 324 (6 June 2024)

Court

Commercial Court of Uganda

Case number

Misc Cause 13 of 2024

Judge

Abinyo, J

The Court found that the Applicant had established its interest in the goods through documentary evidence, including purchase orders and bills of lading naming Chemique Adhesives & Sealants Ltd as consignee and the Applicant as shipper. The law permits re-exportation of goods under customs control, subject to compliance with prescribed conditions and payment of customs duties. The Respondent's requirement for a court order was justified, and the Applicant's willingness to pay duties was noted. The absence of the consignee as a party was mitigated by the Applicant's evidence and the lack of co…

Source excerpt

• Customs Clearance
• Re Exportation Of Goods
• Burden Of Proof
• Court Inherent Powers

M/s Schenker N.V v Uganda Revenue Authority & Another

M/s Schenker N.V v Uganda Revenue Authority & Another (Miscellaneous Cause 94 of 2023) [2023] UGCommC 161 (5 December 2023)

Court

Commercial Court of Uganda

Case number

Miscellaneous Cause 94 of 2023

Judge

Cornelia Kakooza Sabiiti, J

The High Court ordered release of goods for re-export after finding the consignee company had been struck off the register and lacked locus standi.

• International Trade
• Customs Clearance
• Company Striking Off
• Ownership Of Goods
• Re-export Orders
• Customs-clearance

Spedag Interfrieght Uganda Ltd v Sugar & Allied Industries

Spedag Interfrieght Uganda Ltd v Sugar & Allied Industries (Civil Suit No. 305 of 2014) [2018] UGCommC 60 (30 August 2018)

Court

Commercial Court of Uganda

Case number

Civil Suit No. 305 of 2014

The High Court held that the defendant’s delay in supplying clearing documents caused demurrage and storage costs, and that it owed payment for customs clearance and transport.

• Breach Of Contract
• Demurrage Liability
• Container Damage
• Customs Clearance
• Storage Charges
• Cheque Liability