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kiyumba emile v uganda revenue authority (Misc Cause No.49 of 2013)
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…
Source excerpt
- Release Of Seized Goods
- Goods In Transit
- Customs Enforcement
- Burden Of Proof
- Restricted Goods
- Wildlife Products