Jacob Twikirize Manyindo(administrator estate of mwesigwa mayindo) v The commissioner customs & anor (HCT-04-CV-CS-0078-2008)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
Held that a principal is not liable for an agent's fraudulent acts in customs transactions unless the principal gave knowledge, consent or approval under section 148(1) of the East African Community Customs Management Act. Held further that the Commissioner's failure to issue a seizure notice under section 214 and refusal to release the vehicle after notice of claim under section 216(2) constituted unlawful detention. Plaintiff awarded general damages and punitive damages but not special or exemplary damages.
Outcome
Judgment for plaintiff with damages totalling UGX 30,000,000 and costs
Facts
The plaintiff's clearing agent allegedly falsified customs documents when importing a vehicle. The defendant seized the vehicle and detained it for three years. The plaintiff claimed he had no knowledge of the falsification and discovered it only upon receiving clearance papers on 9 August 2008. The verification transactions were between the clearing agent, the defendant, and the Ministry of Works chief mechanical engineer without the plaintiff's involvement. The plaintiff issued notice of claim under section 216 of the East African Community Customs Management Act but the Commissioner neither prosecuted nor released the vehicle, and failed to issue a seizure notice under section 214.
Issues
- Whether the alleged act of falsification of documents was committed with the knowledge, consent or approval of the plaintiff.
- Whether the defendant unlawfully held the plaintiff's vehicle.
- What remedies are available to the parties.
Orders
- Judgment entered for the plaintiff.
- General damages of UGX 20,000,000 awarded for inconvenience suffered.
- Special damages of UGX 600,000,000 for lost rentals refused for lack of proof.
- Exemplary damages of UGX 100,000,000 refused for lack of specific pleading and proper grounds.
- Punitive damages of UGX 10,000,000 awarded for malicious disregard of procedural rules.
- Costs awarded to the plaintiff.
Rules and key headnotes
Legislation cited (9)
- East African Community Customs Management Act No.1 of 2005 s.148
- East African Community Customs Management Act No.1 of 2005 s.148(1)
- East African Community Customs Management Act No.1 of 2005 s.123(1)
- East African Community Customs Management Act No.1 of 2005 s.210
- East African Community Customs Management Act No.1 of 2005 s.214
- East African Community Customs Management Act No.1 of 2005 s.214(1)
- East African Community Customs Management Act No.1 of 2005 s.214(4)
- East African Community Customs Management Act No.1 of 2005 s.216
- East African Community Customs Management Act No.1 of 2005 s.216(2)
Cases cited (7)
- Cape Brandy Syndicate v IRC (1924) KB 64
- Rennel v IRC (1963) 1 All ER 803
- Samwiri Massa v Rose ACen (1978) HCB 297
- Nitedas Taedstik Fabric v Bruster (1906) 2 Ch 6
- Uganda Revenue Authority v Wame David Kitamirike (Civil Appeal No. 43 of 2010)
- Kyambadde v Mpigi District Administration (1983) HCB 44
- Afro Motors Ltd v URA (HCT-00-CC-CS-0355-2000)
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.