Wakilii

Kasibo Joshua v The Commissioner of Customs,URA (HCT-00-CC-MA 44 of 2007)

High Court · [2008] UGCOMMC 37 · 2008 Application Partly Allowed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application for judicial review arising from customs seizure and compounding of offences under the East African Community Customs and Management Act 2004
Decision
Application allowed in part. Illegal fines and forfeiture orders quashed and remitted to the Commissioner of Customs for reconsideration in accordance with the court's findings.

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Court partially allowed the judicial review application, finding that fines imposed by the Commissioner of Customs under Section 217 of EACCMA were illegal as that section provides for condemnation, not monetary fines. The court also found that the Commissioner failed to properly exercise discretion when imposing maximum fines on an offence that had been compounded. Orders for forfeiture and condemnation were quashed. The decisions were remitted to the Commissioner for reconsideration with directions. The seizure of vehicles and engines was held lawful. The court awarded general damages of UGX 3,000,000.

Outcome

Application allowed in part. Illegal fines and forfeiture orders quashed and remitted to the Commissioner of Customs for reconsideration in accordance with the court's findings.

Facts

The applicant owned goods (wines and spirits) that were seized by the Uganda Revenue Authority on grounds that they were uncustomed. The applicant compounded the offences by admitting them and signing prescribed forms under Section 219 of the East African Community Customs and Management Act 2004. The Commissioner of Customs imposed fines and penalties totaling over USD 271 million, later reduced to approximately USD 240 million upon review. Settlement orders indicated the goods and vehicles would be released upon payment of fines. When the applicant failed to pay by December 31, 2006, the goods, two motor vehicles, and two motor boat engines were forfeited to the state and condemned. The applicant alleged the fines were miscalculated, that some fines were imposed under a section not authorizing monetary penalties, and that goods and a motor boat were lost or pilfered while in custody of the respondent's agents.

Issues

  1. Whether the fines and penalties imposed by the Commissioner of Customs under Section 219 of EACCMA were properly calculated and within the statutory limits.
  2. Whether the forfeiture and condemnation of the applicant's goods, vehicles, and motor boat engines was ultra vires the East African Community Customs and Management Act 2004.
  3. Whether the seizure of the applicant's motor boat engines and vehicles was lawful.
  4. Whether the applicant's motor boat and certain seized goods were subjected to proper customs procedure or were converted, pilfered, or lost.
  5. Whether the applicant is entitled to prerogative orders of certiorari, prohibition, mandamus, injunction, and damages.

Orders

  • Fines imposed under Section 217 of EACCMA declared illegal and quashed.
  • Forfeiture and condemnation orders of the applicant's goods, vehicles, and motor boat engines quashed.
  • Matters remitted to the Respondent to reconsider in line with the court's findings.
  • Order of prohibition quousque granted until the remitted decisions have been corrected.
  • General damages of UGX 3,000,000 awarded to the applicant.
  • Costs awarded to the applicant.
  • Applications for special damages, exemplary damages, injunction, and mandamus refused.

Rules and key headnotes

Judicial Review — Exercise of Discretion — Compounding of Offences
When an administrative authority has discretion to impose fines after an offence has been compounded, it must exercise that discretion properly and judiciously, taking into account the fact that compounding is a form of settlement that saves prosecution resources and normally merits a lighter penalty than the maximum fine.
Customs Law — Fines under EACCMA — Section 217 Penalties
Section 217 of the East African Community Customs and Management Act 2004 provides for the condemnation of goods and does not authorize the imposition of monetary fines. Fines purportedly imposed under Section 217 are illegal and without legal basis.
Judicial Review — Certiorari — Quashing Administrative Decisions
An order of certiorari quashing an administrative decision does not substitute the court for the administrative authority. The legal power to make the decision remains with the authority, and the court may remit the matter with directions to reconsider it in accordance with the court's findings.
Judicial Review — Prohibition Quousque — Temporary Relief
Where a court grants certiorari and remits a matter to an administrative authority for reconsideration, it may also grant an order of prohibition quousque—an order operative until the decision-maker has corrected its conduct by containing itself within the bounds of its jurisdiction.
Customs Law — Seizure — Reasonable Grounds
Under Section 213(1) of the East African Community Customs and Management Act 2004, seizure may take place where an officer has reasonable grounds to believe that items are liable to forfeiture. The existence of reasonable grounds or probable cause makes the seizure lawful even if the items were not directly used to convey uncustomed goods.
Judicial Review — Damages — Proof of Loss
For an award of general damages in judicial review proceedings, the applicant must prove some actual loss or damage. Proof that the administrative authority acted unlawfully or improperly exercised discretion alone does not suffice without evidence of consequent loss.

Legislation cited (20)

  • Judicature Act s.36
  • Civil Procedure (Amendment) Judicial Review Rules 2003 r.6
  • Civil Procedure (Amendment) Judicial Review Rules 2003 r.4
  • Civil Procedure (Amendment) Judicial Review Rules 2003 r.10(4)
  • East African Community Customs and Management Act 2004 s.199
  • East African Community Customs and Management Act 2004 s.200
  • East African Community Customs and Management Act 2004 s.203
  • East African Community Customs and Management Act 2004 s.210(b)
  • East African Community Customs and Management Act 2004 s.211(1)
  • East African Community Customs and Management Act 2004 s.211(3)
  • East African Community Customs and Management Act 2004 s.213(1)
  • East African Community Customs and Management Act 2004 s.214(1)
  • East African Community Customs and Management Act 2004 s.214(1)(a)
  • East African Community Customs and Management Act 2004 s.214(1)(a)(ii)
  • East African Community Customs and Management Act 2004 s.217
  • East African Community Customs and Management Act 2004 s.217(1)
  • East African Community Customs and Management Act 2004 s.217(2)
  • East African Community Customs and Management Act 2004 s.219
  • East African Community Customs and Management Act 2004 s.219(1)
  • East African Community Customs and Management Act 2004 s.219(2)

Cases cited (2)

  • John Jet Tumwebaze v Makerere University Council and 3 Others (Civil Application No. 353 of 2005)
  • Ongom and Another v Attorney General and Others [1979] HCB 267

Full judgment

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The original judgment as reported. Read the original PDF before relying on any passage.

Kasibo Joshua v The Commissioner of Customs,URA (HCT-00-CC-MA 44 of 2007) [2008] UGCommC 37 (28 April 2008)
Source: this page presents Wakilii’s issue analysis and metadata for a publicly reported Ugandan judgment. Any AI-generated summary is marked as such. Judgment text is sourced from the Uganda Legal Information Institute (ulii.org). Wakilii is not affiliated with ULII.