Uganda Case Law

Leaf Tobacco and Commodities Uganda Limited v Commissioner of Customs, Uganda Revenue Authority & Anor (HCCS 218 of 2012)

Leaf Tobacco and Commodities Uganda Limited v Commissioner of Customs, Uganda Revenue Authority & Anor (HCCS 218 of 2012) [2019] UGCommC 7 (21 March 2019)

Court

Commercial Court of Uganda

Case number

HCCS 218 of 2012

The High Court dismissed a trademark and customs claim over Supermatch cigarettes transiting Uganda into South Sudan, finding no proof of unlawful conduct by either defendant.

• Trademark Infringement
• Cross Border Trade
• Customs Enforcement
• Transit Goods
• Foreign Judgments
• Smuggling Allegations

Kayumba v Commissioner Customs Uganda Revenue Authority (Misc Cause No.49 of 2013)

Kayumba v Commissioner Customs Uganda Revenue Authority (Misc Cause No.49 of 2013) [2013] UGHCCD 26 (24 February 2013)

Court

HC: Civil Division (Uganda)

Case number

Misc Cause No.49 of 2013

The court found that the Applicant lawfully owned the ivory and had declared it at the Bunagana Customs Post while in transit from DRC to Mombasa, Kenya. The Respondent failed to rebut the Applicant's evidence of lawful transit and ownership, and did not discharge the burden of proof that the goods were uncustomed. The absence of criminal charges against the Applicant and the lack of evidence of illegality led the court to conclude that the seizure was unlawful. Goods in transit, not destined for Uganda, are not subject to Ugandan customs control or forfeiture. The court relied on statutory p…

Source excerpt

• Release Of Seized Goods
• Goods In Transit
• Customs Enforcement
• Ownership Of Cargo
• Burden Of Proof
• Restricted Goods

Mbazira v Uganda Revenue Authority (HCT-01-CV-CS-0012/1997)

Mbazira v Uganda Revenue Authority (HCT-01-CV-CS-0012/1997) [2010] UGHCCD 164 (23 March 2010)

Court

HC: Civil Division (Uganda)

Case number

HCT-01-CV-CS-0012/1997

Judge

Rugadya, J

The High Court found that customs officials unlawfully converted the plaintiff’s children’s clothes after taking them for assessment and failing to return them.

• Conversion Of Goods
• Damages Assessment
• Interest Award
• Customs Enforcement
• Business Loss
• Evidence Of Receipts

Rashid Ssenyonjo Lwanga t/a Namengo Merchandise v Uganda Revenue Authority

Rashid Ssenyonjo Lwanga t/a Namengo Merchandise v Uganda Revenue Authority (Civil Suit No.569 of 2003) [2004] UGHC 38 (22 June 2004)

Court

High Court of Uganda

Case number

Civil Suit No.569 of 2003

The High Court of Uganda dismissed a claim for return of batteries, finding the goods seized by URA were smuggled and not the plaintiff’s lawfully imported goods.

• Seizure Of Goods
• Customs Enforcement
• Unlawful Detention Of Property
• Smuggling
• Burden Of Proof
• Customs-enforcement

kiyumba emile v uganda revenue authority (Misc Cause No.49 of 2013)

kiyumba emile v uganda revenue authority (Misc Cause No.49 of 2013) [2014] UGHCCD 33 (24 February 2014)

Court

HC: Civil Division (Uganda)

Case number

Misc Cause No.49 of 2013

The court found that the Applicant proved lawful ownership and transit of the ivory, with supporting documentation that was not rebutted by the Respondent. The Respondent failed to discharge the burden of proving the goods were uncustomed or unlawfully imported. The seizure was not supported by a valid notice, and the goods were not destined for Uganda but were in transit to Mombasa, Kenya. The court held that goods in lawful transit are not subject to customs control or seizure under Ugandan law, and that the Respondent's actions were unjustified. The principle that courts cannot sanction il…

Source excerpt

• Release Of Seized Goods
• Goods In Transit
• Customs Enforcement
• Burden Of Proof
• Restricted Goods
• Wildlife Products