Wakilii

Kirenga v Commissioner of Customs Uganda Revenue Authority (Miscellaneous Cause No. 15 of 2013)

High Court · [2014] UGHCCD 18 · 2014 Application Granted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Constitutional application for enforcement of fundamental rights following acquittal in criminal proceedings and subsequent seizure of goods
Decision
Application allowed with damages and costs awarded to the applicant

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Held that the Uganda Revenue Authority's seizure and sale of the applicant's 160 drums of ethanol without following proper procedures under section 216 of the East African Community Customs Management Act, and despite a court order for their release, violated the applicant's constitutional right to property under Article 26. The applicant was awarded UGX 230,983,291 in lieu of the goods, UGX 80,000,000 in general damages, and UGX 150,000,000 in exemplary damages for the respondent's unconstitutional and high-handed conduct.

Outcome

Application allowed with damages and costs awarded to the applicant

Facts

On 5 August 2009, the applicant was charged with interfering with 160 drums of neutral portable ethanol seized by the Uganda Revenue Authority (URA) and fraudulent evasion of tax. On 13 June 2011, the Chief Magistrate acquitted the applicant and ordered the release of the 160 drums of ethanol. The respondent refused to comply with the release order, claiming it had sold the ethanol for UGX 110,000,000 and deposited UGX 26,054,706 into the applicant's bank account after deducting taxes. The applicant filed subsequent miscellaneous applications to enforce the release order and obtain compensation. One application (MA No. 2206 of 2011) awarded the applicant UGX 494,000,000, but this was successfully appealed by the respondent on grounds that the magistrate was functus officio and lacked pecuniary jurisdiction. The applicant then brought this constitutional application under Article 26 seeking a declaration that the respondent's refusal to release the goods violated his property rights, and seeking damages.

Issues

  1. Whether the respondent's refusal to release the applicant's 160 drums of ethanol contravenes the applicant's right to property under Article 26 of the Constitution.
  2. What reliefs are available to the parties.

Orders

  • A finding that the respondent violated the applicant's right to property when it seized and sold off the 160 drums of ethanol belonging to him illegally.
  • The respondent to pay to the applicant UGX 230,983,291 in lieu of the 160 drums of ethanol.
  • The applicant is awarded UGX 80,000,000 as general damages.
  • The respondent is condemned to pay UGX 150,000,000 as exemplary damages for its unconstitutional and high-handed conduct.
  • Interest at court rate awarded on general damages and exemplary damages from the date of judgment until payment in full.
  • Costs of the application awarded to the applicant.

Rules and key headnotes

Fundamental Rights and Freedoms — Right to Property — Seizure and Disposal by Public Authority
Where a court has ordered the release of seized property following an acquittal, a public authority violates the constitutional right to property under Article 26 when it refuses to comply with that order and disposes of the property without following the procedures prescribed by law.
Enforcement of Fundamental Rights — Service of Statutory Notice — Article 50 Applications
No statutory notice to the Attorney General is required in matters brought under Article 50 of the Constitution for enforcement of fundamental human rights and freedoms, as the Constitution provides a relaxed procedure for such applications and requiring such notice would condone violations and deny applicants a remedy.
Fundamental Rights and Freedoms (Enforcement Procedure) Rules — Validity and Force of Law
The Fundamental Rights and Freedoms (Enforcement Procedure) Rules S.I. No. 26 of 1992 and the Judicature (Fundamental Rights and Freedoms) (Enforcement Procedure) Rules S.I. No. 55 of 2008 have no force of law as they were not made by Parliament as required under Article 50(4) of the 1995 Constitution and cannot be relied upon to raise preliminary objections.
Right to Property — Protection Against Deprivation Without Due Process
The right to property cannot be taken away without due process of law as guaranteed by Article 26(2) of the Constitution. All public authorities must respect citizens' property rights, and any law permitting disposal of property must be exercised consistently with constitutional protections.
Compound Investment Multiplier — Valuation of Property Unlawfully Detained
Where property has been unlawfully detained and sold, the court may apply a compound investment multiplier of 1.2 per annum from the date of seizure to account for the lost opportunity to profitably invest the proceeds, in addition to awarding the value of the property itself.
Exemplary Damages — Unconstitutional Conduct by Public Officials
Exemplary damages may be awarded against a public authority to punish, deter, and express the court's outrage where the authority has engaged in oppressive, arbitrary, or unconstitutional conduct, including disobeying court orders with impunity and acting without following prescribed procedures.
Res Judicata — Requirements for Application of Doctrine
For the doctrine of res judicata to apply, three conditions must be met: the matter must be directly and substantially in issue in both suits, the parties must be the same or claim under the same title, and the matter must have been finally decided in the previous suit. Where the issues in a subsequent application differ from those decided in an earlier appeal, res judicata does not apply.

Legislation cited (17)

Cases cited (20)

  • Shah v Attorney General [1970] EA 523
  • Fancy Stores Ltd and Another v UCB (HCCS No. 9 of 1992)
  • Uganda Registration Services Bureau v Stella Properties Ltd (Miscellaneous Application No. 62 of 2013)
  • Jane Francis Ananio v Attorney General (Miscellaneous Application No. 317 of 2002)
  • Bukenya Church Ambrose v Attorney General (Constitutional Petition No. 26 of 2010)
  • Francis Tumwekwasize and Others v Attorney General (Miscellaneous Cause No. HCT-00-CV-MC-0036 of 2009)
  • Dr J W Rwanyarare and 2 Others v Attorney General (Miscellaneous Application No. 85 of 1993)
  • Green Watch v Uganda Wildlife Authority and Another (Miscellaneous Application No. 15 of 2004)
  • Mukisa Biscuit Manufacturing Co Ltd v West End Distributors Ltd [1969] EA 696
  • James Katabazi and 21 Others v The Secretary General of the East African Community and Another (Reference No. 1 of 2007)
  • Kapa Oil refineries Ltd Vs Kenyan Revenue Authority and others; Constitutional petition No. 370 of 2012
  • Maharaj v Attorney General of Trinidad and Tobago (No 2) [1979] AC 385
  • Motokov v Auto Garage and Others (No 3) [1971] EA 353
  • Methodist church of Kenya & Anor Vs Rev. Jeremiah Maku & Another CA Civil Application NO. 233 of 2008 (Unreported)
  • Goyal v Goyal [2011] 1 EALR
  • State of Jharkhand & ors Vs Jitendra Kumar Srivastava & Anor, Civil Appeal No. 6770 of 2013 (Sci)
  • Administrator General v Bwanika and Others (Court of Appeal Civil Appeal No. 36 of 2002)
  • Uganda Revenue Authority v Wanume David Kitamirike (Court of Appeal Civil Appeal No. 43 of 2010)
  • Fredrick Zabwe Vs Orient Bank SCU
  • Dr Nganwa William and Another v Attorney General (HCCS No. 640 of 2005)

Full judgment

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

Kirenga v Commissioner of Customs Uganda Revenue Authority (Miscellaneous Cause No. 15 of 2013) [2014] UGHCCD 18 (6 February 2014)
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.