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)
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