Wakilii

Omoding v Uganda Revenue Authority (HCCS 469 of 2014)

High Court · [2017] UGCOMMC 139 · 2017 Judgment for Plaintiff AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
First instance civil suit for damages arising from alleged vandalization of imported motor vehicle while in defendant's custody
Decision
Judgment entered for plaintiff with damages and costs awarded

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Held that URA is liable for vandalization of an imported vehicle while in its customs warehouse custody. The vehicle arrived intact at URA's warehouse but was found vandalized upon release to the plaintiff, with genuine parts replaced by inferior substitutes. URA was properly sued under the Uganda Revenue Authority Act which confers capacity to sue and be sued, notwithstanding EACCMA provisions regarding the Commissioner. Loss of prospective income constitutes general damages and need not be strictly proved. Judgment for plaintiff with damages for replacement costs and loss of income.

Outcome

Judgment entered for plaintiff with damages and costs awarded

Facts

The plaintiff imported a Toyota Land Cruiser from the United Kingdom which was warehoused by Coin Limited on 22 November 2012 pending payment of customs duties. At initial inspection by Coin Limited, the only defect noted was a missing main door switch. The plaintiff failed to clear taxes in time and the vehicle was placed on a want of entry list for auction. On 16 September 2013, the vehicle was moved from Coin Limited's bonded warehouse to URA's customs warehouse. The plaintiff paid outstanding taxes on 6 January 2014 and received permission to collect the vehicle. Upon inspection in the presence of URA staff, the plaintiff discovered the vehicle had been vandalized with genuine parts replaced by inferior substitutes. The plaintiff notified URA management on 13 January 2014 that URA was liable for the losses. The vehicle had been intended for hire to tourists at $200 per day.

Issues

  1. Whether the suit motor vehicle was vandalized at the defendant's premises.
  2. Whether the defendant is responsible for the safe custody of the imported vehicle.
  3. Whether the replaced parts are the requisite parts for the suit motor vehicle.
  4. Whether the defendant is liable for the plaintiff's lost perspective income.
  5. What remedies are available to the parties?

Orders

  • Judgment entered for the plaintiff.
  • UGX 20,695,700 being the cost of replacement of vandalized parts as determined by M/S Toyota Uganda Ltd.
  • General damages of UGX 200,000,000.
  • Interest on special damages of 25% per annum from date of filing the suit till payment in full.
  • Interest on general damages of 20% per annum from date of judgment till payment in full.
  • Costs of the suit to the plaintiff.

Rules and key headnotes

Customs — Liability for Property in Custody — Uganda Revenue Authority
Uganda Revenue Authority is properly sued in its corporate capacity for loss or damage to goods in its customs warehouse custody under section 2 of the Uganda Revenue Authority Act, notwithstanding provisions in the East African Community Customs Management Act regarding the Commissioner of Customs.
Negligence — Bailment — Duty of Care for Goods in Custody
Where goods are received intact by a bailee and are found vandalized while in the bailee's custody, with no evidence of vandalization at the prior warehouse, the inference is that vandalization occurred while in the bailee's custody and the bailee is liable for the loss.
Negligence — Vandalization Distinguished from Authorized Removal
Vandalization is willful or ignorant destruction of property and does not include the removal of vehicle parts by an authorized agent with the owner's knowledge and consent for safekeeping purposes.
General Damages — Loss of Prospective Income — Standard of Proof
Loss of future or prospective income is an aspect of general damages which does not have to be strictly proved like special damages, and may be awarded where the plaintiff demonstrates an intended use of the property that was frustrated by the defendant's conduct.

Legislation cited (3)

Cases cited (1)

  • Robert Cuossens v Attorney General (Civil Appeal No. 8 of 1999)

Full judgment

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

Omoding v Uganda Revenue Authority (HCCS 469 of 2014) [2017] UGCommC 139 (26 October 2017)
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.