Uganda Case Law

Mboya and Another v Uganda Revenue Authority

Mboya and Another v Uganda Revenue Authority (Civil Suit 472 of 2017) [2023] UGHCCD 358 (21 November 2023)

Court

HC: Civil Division (Uganda)

Case number

Civil Suit 472 of 2017

Judge

Nambayo, J

The High Court determined that it does not have original jurisdiction to hear tax or customs disputes as a court of first instance. The proper procedure requires an aggrieved party to first seek review from the Commissioner of Uganda Revenue Authority under the East African Customs Management Act, 2004. If dissatisfied, the party must then appeal to the Tax Appeals Tribunal as mandated by the Tax Appeals Tribunal Act. Only after exhausting these avenues may the matter be brought before the High Court on appeal. The Plaintiffs failed to follow this statutory procedure after the dismissal of th…

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• Jurisdiction Of High Court
• Tax Dispute Resolution
• Tax Appeals Tribunal Procedure
• Customs Forfeiture
• Procedural Requirements

Masaka Construction Co. Ltd v Uganda Revenue Authority

Masaka Construction Co. Ltd v Uganda Revenue Authority (Miscellaneous Application No. 94 of 2016) [2016] UGCommC 40 (6 May 2016)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application No. 94 of 2016

The court found that the applicant failed to establish a prima facie case with a probability of success for the grant of a temporary injunction. The goods in question were restricted and had been imported in contravention of statutory requirements under the East African Community Customs Management Act and the Control of Agricultural Chemicals Act. The respondent, Uganda Revenue Authority, acted within its statutory powers to seize and forfeit the goods. The applicant, having purchased the goods while they were still under customs control and subject to forfeiture, could not acquire better ri…

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• Temporary Injunctions
• Customs Forfeiture
• Restricted Goods
• Locus Standi
• Ownership Of Imported Goods

Ramji v Regional Commissioner of Customs and Excise

Ramji v Regional Commissioner of Customs and Excise (Civil Suit No. 70 of 1953) [1953] EACA 9 (1 January 1953)

Court

East African Court of Appeal

Case number

Civil Suit No. 70 of 1953

Judge

Windham J

The court held that a Kenya import licence was required for a car brought from Uganda and originally from the Belgian Congo, and upheld forfeiture under customs law.

• Customs Forfeiture
• Import Licensing
• Estoppel
• Interpretation Of Statutes
• Customs-forfeiture
• Import-licensing