Ahamed Noha v Droku Patrick and Others (Miscellaneous Cause 70 of 2025)
Observed later treatment
No later-treatment classification is recorded for this judgment.
Citator coverage is limited to judgments in the Wakilii corpus and source-matched treatment records. Absence of a signal is not an assertion that the case remains good law.
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
The court held that while the applicant proved legal title to the seized cigarettes, the goods were prohibited under Ugandan law and properly seized by URA. The court found the goods were contraband found within Uganda without proper documentation, and refused to sanction illegality by ordering their release. The applicant's claim for vicarious liability against the transporters failed because he was complicit in transporting prohibited goods without proper authorisation.
Outcome
Application dismissed; seized goods remain forfeited to Uganda Revenue Authority
Facts
The applicant, a businessman, purchased 15,000 cartons of Oris and Supermatch cigarettes from Kenya in June 2021 for USD 450,000, intending to export them to the Democratic Republic of Congo. Between June 2021 and August 2024, he assigned the goods to the 1st, 2nd and 3rd respondents for transportation. While in transit through Uganda, the goods were seized by the 4th respondent (Uganda Revenue Authority) under various seizure notices. The goods were moved to a customs warehouse at Nakawa. The applicant sought orders for release and re-export of the goods, arguing they were legal in DRC though prohibited in Uganda. The goods were found within Uganda without proper customs documentation, certificates of origin, or export entries. The applicant admitted the goods were prohibited in Uganda but claimed they were destined for DRC where they are legal.
Issues
- Whether the applicant is the owner of the goods seized by the 4th respondent.
- Whether the impounded goods are prohibited goods under the EACCMA, 2004 and the 4th respondent was justified in their seizure.
- Whether the 1st, 2nd and 3rd respondents are vicariously liable for the actions of their drivers that led to the seizure.
Orders
- Application dismissed.
- Applicant to pay costs to the 4th respondent.
Rules and key headnotes
Legislation cited (20)
- Constitution of the Republic of Uganda 1995 Article 26
- Civil Procedure Act Cap. 282 s.98
- Civil Procedure Rules S.I 71-1 Order 52 rule 1
- Civil Procedure Rules Order 15 rule 3
- East African Community Customs Management Act 2004 s.2(1)
- East African Community Customs Management Act 2004 s.2(1)(b)
- East African Community Customs Management Act 2004 Part A of the Second Schedule
- East African Community Customs Management Act 2004 s.18(1)
- East African Community Customs Management Act 2004 s.89(3)(a)
- East African Community Customs Management Act 2004 s.89(3)(b)
- East African Community Customs Management Act 2004 s.111(2)
- East African Community Customs Management Act 2004 s.216(2)
- East African Community Customs Management Act 2004 s.217(1)
- East African Community Customs Management Act 2004 s.236
- East African Community Customs Management Act 2004 s.236(a)
- East African Community Customs Management Act 2004 s.236(b)
- Tobacco Control Act Cap. 43 Part VI
- Tobacco Control Act Cap. 43 s.17(1)
- Tobacco Control Regulations 2019 Regulation 3(5)
- Sale of Goods and Supply of Services Act Cap. 292 s.1(1)
Cases cited (6)
- All American Hardware Uganda Limited v Uganda Revenue Authority (TAT Application No. 23 of 2019)
- Okupa v Attorney General and 13 Others (Miscellaneous Application No. 14 of 2005)
- Kisembo and Another v Commissioner Customs (URA) (Civil Suit No. 269 of 2012)
- Masaka Construction Co. Ltd v Uganda Revenue Authority (Miscellaneous Application No. 94 of 2016)
- Makula International Ltd v His Eminence Cardinal Nsubuga and Anor, [1982] HCB 15
- Crane Bank Ltd v Nipun Narottam Bhatia (Civil Appeal No. 02 of 2014)
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.