Munobe v The Commissioner Customs, URA (Civil Appeal 12 of 2022)
The full judgment
Read the complete, verbatim text of this judgment.
AI-generated summary. This summary was generated by AI from the full text of the judgment. It may contain errors or omissions — always read the source judgment before relying on it.
Holding
On a second appeal, the Supreme Court held that imported goods under customs control stored at a licensed internal container depot or warehouse are in the care of the warehouse/ICD keeper, not the Commissioner. Sections 16 and 17 of the East African Community Customs Management Act create no presumption that the Commissioner is responsible for such goods; liability arises only where a wilful or negligent act of the Commissioner or an officer is pleaded and proved. As the vehicles were extensively damaged and vandalised before they entered the respondent's custody on 29 September 2010, no duty of care was breached and the concurrent findings of the lower courts could not be disturbed. The appeal was dismissed with costs.
Facts
The appellant imported six motor vehicles which were damaged in an accident en route from Mombasa to Kampala. On arrival in 2008 the vehicles were stored at Kenfreight (U) Ltd, a licensed internal container depot, where an inspection on the day the container was first opened recorded extensive damage and many missing parts. A dispute over the respondent's depreciation-based tax valuation led to an earlier suit settled by consent in 2010, under which the respondent paid general damages and demurrage and agreed to reassess the vehicles. The vehicles were transferred to the respondent's Nakawa customs warehouse on 29 September 2010 and were later released. The appellant then sued in the High Court alleging the vehicles had been vandalised while in the respondent's custody and that the respondent was negligent. Both the High Court and Court of Appeal found that the damage and missing parts occurred while the vehicles were with Kenfreight, before they entered the respondent's custody, and dismissed the claim.
Issues
- Whether the vandalism of the appellant's six motor vehicles, if any, could on the evidence be attributed directly to the respondent.
- Whether the respondent was in custody and control of the vehicles while they were stored at a licensed internal container depot.
- Whether, under sections 16 and 17 of the East African Community Customs Management Act, the respondent owed the appellant a duty of care in respect of imported goods under customs control.
- Whether the Court of Appeal failed to properly evaluate the evidence on record as a whole.
Orders
- Appeal dismissed with costs to the respondent.
- Judgments of the Court of Appeal and the High Court upheld.
Key headnotes
Legislation cited (14)
- East African Community Customs Management Act 2004 s.16
- East African Community Customs Management Act 2004 s.16(1)(a)
- East African Community Customs Management Act 2004 s.16(2)
- East African Community Customs Management Act 2004 s.16(4)
- East African Community Customs Management Act 2004 s.17
- East African Community Customs Management Act 2004 s.14
- East African Community Customs Management Act 2004 s.47
- East African Community Customs Management Act 2004 s.59
- East African Community Customs Management Act 2004 s.62
- East African Community Customs Management Act 2004 s.67
- Evidence Act s.101
- Judicature (Supreme Court Rules) Directions rule 30(1)
- Judicature (Court of Appeal Rules) Directions rule 30(1)(a)
- Judicature (Court of Appeal Rules) Directions rule 29(1)
Cases cited (16)
- Donoghue v Stevenson (1932) AC 562
- Stovin v Wise (1996) 3 All ER 801
- Souza Manyindo v Attorney General (Civil Appeal No. 70 of 2003)
- Francis Sembuya v Allports Services (U) Ltd (Civil Appeal No. 6 of 2001)
- Uganda Breweries Ltd v Uganda Railways Corporation (Civil Appeal No. 6 of 2001)
- Kifamunte Henry v Uganda (Criminal Appeal No. 10 of 1997)
- Peters v Sunday Post Ltd (1958) EA 424
- Watt v Thomas [1947] 1 All ER 582
- Selle and Another vs Associated Motor Board Co. Ltd
- Pandya vs Republic
- Charles B. L. Bitwire vs Uganda
- Coghlan v Cumberland (1898) 1 Ch 704
- Abdul Hamid Saif vs Alimohamed Slidem (1955) 22, EACA 270
- Trevor Price & Anor v Raymond Kelsall (1957) EA 752
- R. Mohamed Ali Hasham v R (1941) 8 EACA 93
- R v Hassan bin Said (1942) 9 EACA 62