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Uganda Case Law

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Commercial And Corporate [2017] UGCommC 83

Tile World Ltd & 2 Ors v The Commissioner Customs (HCCS 434 of 2009)

Tile World Ltd & 2 Ors v The Commissioner Customs (HCCS 434 of 2009) [2017] UGCommC 83 (22 February 2017)

High Court of Uganda upheld customs detention of imported tiles, found no duress in the MOU, and dismissed claims for damages and tort.

  • Customs Detention
  • Tax Exemption Disputes
  • Memorandum Of Understanding
  • Duress In Contract
  • Ownership Of Imported Goods
  • Customs-detention
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Civil Procedure [2016] UGCommC 40

Masaka Construction Co. Ltd v Uganda Revenue Authority

Masaka Construction Co. Ltd v Uganda Revenue Authority (Miscellaneous Application No. 94 of 2016) [2016] UGCommC 40 (6 May 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…

  • Temporary Injunctions
  • Customs Forfeiture
  • Restricted Goods
  • Locus Standi
  • Ownership Of Imported Goods
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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.