Marathon Electric Motors (I) Limited v Uganda Revenue Authority (Misc Cause 13 of 2024)
Marathon Electric Motors (I) Limited v Uganda Revenue Authority (Misc Cause 13 of 2024) [2024] UGCommC 324 (6 June 2024)
The Court found that the Applicant had established its interest in the goods through documentary evidence, including purchase orders and bills of lading naming Chemique Adhesives & Sealants Ltd as consignee and the Applicant as shipper. The law permits re-exportation of goods under customs control, subject to compliance with prescribed conditions and payment of customs duties. The Respondent's requirement for a court order was justified, and the Applicant's willingness to pay duties was noted. The absence of the consignee as a party was mitigated by the Applicant's evidence and the lack of co…
Source excerpt
- Customs Clearance
- Re Exportation Of Goods
- Burden Of Proof
- Court Inherent Powers