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Uganda Case Law

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Criminal Law [2023] UGHCACD 11

Uganda v Ahimbisibwe (Revision Cause 1 of 2023)

Uganda v Ahimbisibwe (Revision Cause 1 of 2023) [2023] UGHCACD 11 (17 July 2023)

The High Court dismissed a revision application seeking forfeiture of uncustomed cigarettes, holding the plea bargain and conviction were limited to customs offences.

  • Plea Bargain
  • Forfeiture Of Goods
  • Due Process Rights
  • Presumption Of Innocence
  • Plea-bargain
  • Forfeiture-of-goods
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Tax Law [2019] UGTAT 2

Eddie Kazzi v Uganda Revenue Authority (Taxation Application No. 3 of 2017)

Eddie Kazzi v Uganda Revenue Authority (Taxation Application No. 3 of 2017) [2019] UGTAT 2 (13 February 2019)

The Tribunal dismissed Eddie Kazzi’s challenge to the seizure and sale of rice, holding the application was time-barred and that he lacked locus standi.

  • Customs Seizure
  • Limitation Periods
  • Locus Standi
  • Forfeiture Of Goods
  • Notice Of Claim
  • Tax Dispute Resolution
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Criminal Law [1998] UGCA 26

Peter Dhour Iyouk V Uganda

Peter Dhour Iyouk V Uganda (Criminal Appeal No. 20 of 1998) [1998] UGCA 26 (14 December 1998)

The Court of Appeal held that the acquittal on the alternative count did not influence the order of condemnation, which was based on the appellant's failure to prove lawful ownership and importation of the goods as required by law. The documents presented by the appellant were found to be forgeries, and the appellant failed to produce genuine documentation or call the authors of the documents to testify. The evidence of PW8, as a long-serving Resident Sales Tax Officer, was deemed competent and reliable for identifying counterfeit documents. The court emphasized that the burden of proof was o…

  • Forfeiture Of Goods
  • Burden Of Proof
  • Counterfeit Documents
  • Ownership Of Imported Goods
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Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.