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Uganda decisions
Decisions matching the current search
Kyotera Victoria Fishnets Ltd v Commisioner General URA & Anor (Civil Suit None of 2014) [2018] UGCommC 15 (15 May 2018)
The High Court held that not all seized goods were released under a consent decree and ordered release or payment of their value, plus general damages and costs.
Kyotera Victoria Fishnets Ltd v The Commissioner General, Uganda Revenue Authority (Civil Suit None of 2014) [2018] UGCommC 12 (15 May 2018)
The High Court held that Uganda Revenue Authority failed to release all goods due under a consent decree and ordered release or payment, plus general damages and interest.
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…
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kiyumba emile v uganda revenue authority (Misc Cause No.49 of 2013) [2014] UGHCCD 33 (24 February 2014)
The court found that the Applicant proved lawful ownership and transit of the ivory, with supporting documentation that was not rebutted by the Respondent. The Respondent failed to discharge the burden of proving the goods were uncustomed or unlawfully imported. The seizure was not supported by a valid notice, and the goods were not destined for Uganda but were in transit to Mombasa, Kenya. The court held that goods in lawful transit are not subject to customs control or seizure under Ugandan law, and that the Respondent's actions were unjustified. The principle that courts cannot sanction il…
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