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24 Jul 2023

Tax Law [2023] UGTAT 45

Namutebi v Uganda Revenue Authority (Application 79 of 2022)

Namutebi v Uganda Revenue Authority (Application 79 of 2022) [2023] UGTAT 45 (24 July 2023)

Court: Tax Appeals Tribunal (Uganda)
Case number: Application 79 of 2022
Judges: Ali, Panel Member, Mugerwa, Katwe

The Tribunal dismissed a customs challenge, holding that the goods had been entered for home consumption and could be disposed of under section 60 of EACCMA.

Customs Management
Abandonment Of Goods
Auction Procedure
Statutory Time Limits
Administrative Review
Customs-management

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10 Mar 2017

Civil Procedure [2017] UGCommC 18

Akiphar Pharmaceuticals Ltd v The Commissioner General Customs Uganda Revenue Authority

Akiphar Pharmaceuticals Ltd v The Commissioner General Customs Uganda Revenue Authority (Miscellaneous Application No. 1174 of 2016) [2017] UGCommC 18 (10 March 2017)

Court: Commercial Court of Uganda
Case number: Miscellaneous Application No. 1174 of 2016

The High Court allowed review of an earlier judgment, finding an error in the special-damages award and substituting a monetary award of UGX 190,047,000 with interest.

Review Of Judgment
Special Damages
Auction Of Goods
Statutory Breach
Customs Management
Error Apparent On Record

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Namutebi v Uganda Revenue Authority (Application 79 of 2022)

Akiphar Pharmaceuticals Ltd v The Commissioner General Customs Uganda Revenue Authority