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