Naluswa & Another v Uganda Revenue Authority
Naluswa & Another v Uganda Revenue Authority (Civil Suit 658 of 2019) [2024] UGCommC 149 (15 May 2024)
The court determined that the seizure of the Plaintiffs' goods by the Defendant constituted a taxation decision under the East African Community Customs Management Act, 2004 and the Tax Appeals Tribunal Act. The issuance of a seizure notice for uncustomed goods falls within the definition of a taxation decision, and any dispute arising from such a decision is a tax dispute. The proper procedure required the Plaintiffs to first seek review from the Commissioner and, if aggrieved, appeal to the Tax Appeals Tribunal. The High Court's jurisdiction in tax matters is appellate, not original, and on…
Source excerpt
- Jurisdiction Of High Court
- Tax Appeals Tribunal Procedure
- Seizure Of Uncustomed Goods
- Taxation Decisions
- Preliminary Objection
- Recovery Of Impounded Goods