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Tax Law [2002] UGHC 44

The Hair Care Center Ltd v Uganda Revenue Authority

The Hair Care Center Ltd v Uganda Revenue Authority (Civil Appeal No.1 of 2001) [2002] UGHC 44 (22 January 2002)

Court
High Court of Uganda
Case number
Civil Appeal No.1 of 2001
Judge
Okumu Wengi, J

The High Court held that an importer was not liable for a penalty arising from customs offences committed by its agent, though storage charges remained payable.

  • Customs Offences
  • Vicarious Liability
  • Import Penalties
  • Agent Liability
  • Customs-law
  • Tax-law
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