Senono v Uganda Revenue Authority
Senono v Uganda Revenue Authority (Miscellaneous Cause 52 of 2024) [2024] UGCommC 321 (25 October 2024)
The court found that the Applicant was not the legal owner of the goods in question because the bill of lading named Edison Group International as consignee and owner. The Applicant's reliance on a sales agreement was insufficient to effect a legal transfer of ownership under the East African Community Customs Management Act and Regulations, which require both parties to complete and sign Form C16 and obtain the Commissioner's permission for transfer of warehoused goods. No evidence was provided that this procedure was followed. Therefore, the Applicant had no legal standing to demand release…
Source excerpt
- Proof Of Ownership
- Bill Of Lading
- Customs Clearance
- Transfer Of Ownership
- Warehoused Goods