Uganda Case Law

Kansai Plascon Uganda Limited v Uganda Revenue Authority (Application 124 of 2021)

Kansai Plascon Uganda Limited v Uganda Revenue Authority (Application 124 of 2021) [2023] UGTAT 35 (6 April 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 124 of 2021

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal found that the applicant's goods were imported from Egypt, a COMESA member state, and were accompanied by certificates of origin issued by the competent Egyptian authority. The dispute centered on the use of letter 'V' (value addition) instead of 'X' (change in tariff heading) on the certificates. The Tribunal held that the letters on the certificates are informative of the origin criterion but do not, by themselves, determine eligibility for preferential treatment. The respondent failed to provide evidence that the goods did not meet the origin criteria or that the use of 'V' wa…

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• Customs Duties
• Preferential Treatment
• Rules Of Origin
• Comesa Protocol
• Certificate Of Origin
• Administrative Procedure

Kahamutima v Uganda Revenue Authority (Application No. TAT 51 of 2021)

Kahamutima v Uganda Revenue Authority (Application No. TAT 51 of 2021) [2021] UGTAT 14 (21 September 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 51 of 2021

Judges

Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that it lacked jurisdiction to entertain the application because the dispute had already been determined by the Magistrate's Court, making it res judicata. The Tribunal emphasized that once a matter is decided by a court of competent jurisdiction, it cannot be brought before another forum in a different form. Additionally, the applicant failed to follow the mandatory procedure under the East African Community Customs Management Act, which requires an aggrieved party to first apply to the Commissioner for review of a customs decision before approaching the Tribunal. Since the…

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• Extension Of Time
• Tax Refunds
• Jurisdiction Of Tribunal
• Res Judicata
• Customs Duties
• Procedural Requirements

Uganda v Muhwezi Blazio (HCT-05-CR-SC-0049 of 2003) (HCT-05-CR-SC-0049 of 2003)

Uganda v Muhwezi Blazio (HCT-05-CR-SC-0049 of 2003) (HCT-05-CR-SC-0049 of 2003) [2004] UGHC 23 (22 June 2004)

Court

High Court of Uganda

Case number

HCT-05-CR-SC-0049 of 2003

The High Court held that batteries seized by URA were smuggled goods misdeclared and diverted from customs control, not the plaintiff’s lawfully imported goods.

• Seizure Of Goods
• Customs Duties
• Smuggling
• Burden Of Proof
• Customs-law
• Seizure-of-goods