Testimony Motors Ltd. v Commissioner Customs Uganda Revenue Authority (Civil Suit No. 4 of 2011) [2011] UGCommC 47 (23 June 2011)

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\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4344154 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6444424 \chftnsepc \par }}\ltrpar \sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid16214297\sftnbj {\footerr \ltrpar \pard\plain \ltrpar\s18\ql \li0\ri0\widctlpar \tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid928105 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4344154

\par }\pard \ltrpar\s18\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4344154 \par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}} {\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8 \pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qc \li0\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2624889 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 THE REPUBLIC OF UGANDA \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 IN THE HIGH COURT OF UGANDA AT KAMPALA \par [COMMERCIAL DIVISION] \par CIVIL SUIT N}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid2457274\charrsid16544067 O}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 004 OF 2011 (O. S) \par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2624889 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 TESTIMONY MOTORS LTD}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid2624889\charrsid16544067 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 (SUING BY REPRESENTATIVE ACTION ON }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid16544067 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 BEHALF OF NUMEROUS IMPORTERS OF }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid16544067 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 USED MOTOR VEHICLES IN UGANDA }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid16544067 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 AND ON ITS OWN BEHALF)\'85}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid16544067 \'85\'85\'85}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 PLAINTIFF \par }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2624889 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 VERSUS \par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2624889 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 THE COMMISSIONER CUSTOMS}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid2624889\charrsid16544067 \}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 \par UGANDA REVENUE AUTHORITY}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid2624889\charrsid16544067 \}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 \'85}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid2457274\charrsid16544067 \'85\'85\'85}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid16544067 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 DEFENDANT}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid928105\charrsid16544067 \par }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2624889 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid473328\charrsid16544067 BEFORE HONOURABLE MR JUSTICE CHRISTOPHER MADRAMA \par RULING \par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5663512 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 he applicant brought this application under order 37 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4344154\charrsid16544067 rules}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 } {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 ivil }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 Procedure R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 ules for determination of the following questions: \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid9905202\charrsid16544067 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid473328\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 W}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 hether the directive of the Commissioner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4344154\charrsid16544067 Customs}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 Uganda revenue authority to unilaterally suspend the operation of the transaction value method set out under section 1 to 2 and the fourth schedule of the East African }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 ommunity }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 C}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 ustoms }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 anagement }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 ct, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 No. 5 }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 of 2005 with regard to used motor vehicles is lawful. \par }\pard \ltrpar\s15\qj \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9905202\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid473328\charrsid16544067 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid473328\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 Whether the plaintiffs are entitled to an account and a refund of monies illegally collected by the defendant from the 20th day of April, 2010 onwards, pu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 rsuant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 to the said directive of the Commissioner customs Uganda }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 evenue }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 uthority. \par }\pard\plain \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5468069 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid473328\charrsid16544067 The application is supported by the affidavit of one Twesigye Osborn a director of the plaintiff company. He avers in paragraph 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 that he has been authorised by numerous importers of used motor vehicles in Uganda to bring a representative action he also brings the action on behalf of the first plaintiff company. The representative order was issued by the deputy registrar on 11 April 2011.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16214297\charrsid16544067 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 The gist of the grounds in the affidavit in support of the originating summons are: \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid9905202\charrsid16544067 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid5468069\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 hat on the first day of January 2005 the East African }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 Community C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 ustoms }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 anagement }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 ct, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 Ac}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 t }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 No. 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 of 2005 was enacted in the Parliament of the Republic of Uganda. \par }\pard \ltrpar\s15\qj \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid5468069\charrsid16544067 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 That section 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 2 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 ) of the said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 ct provides that "where imported goods are liable to import duty ad valorem then the value of such goods shall be determined in accordance with the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid9905202\charrsid16544067 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 schedule and i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 mport }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 duty shall be paid on that value".}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid5468069\charrsid16544067 \hich\af0\dbch\af0\loch\f0 (c)\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 That paragraph 2 of the fourth schedule of the said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 ct ind icates that the customs value of imported goods shall be the transaction value which is the price actually paid or payable for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 goods }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 when sold for export to Uganda.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid5468069\charrsid16544067 \hich\af0\dbch\af0\loch\f0 (d)\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 That the interpretative notes of the said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9905202\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 ct indicate that the method of valuation ar e set out in the sequential order of application and the primary method of customs valuation is defined in paragraph 2 (transaction value method) and imported goods are to be valued in accordance with the provisions of this paragraph whenever the conditio ns prescribed therein are fulfilled.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid5468069\charrsid16544067 \hich\af0\dbch\af0\loch\f0 (e)\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 That on the 13}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid5468069\charrsid16544067 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 day of July 2010 the plaintiff company imported into the country }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 use}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 motor }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 vehicle from Japan and entered the same for customs purposes vide entry number C68958 with the declared transaction valu e of United States dollars 5200 in respect of which it was supposed to pay tax of United States dollars 3588 at the rate of Uganda shillings 2232 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 per United States }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 dollar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 amounting to Uganda shillings 80,008,416/= }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 under the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 transaction value method.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid5468069\charrsid16544067 \hich\af0\dbch\af0\loch\f0 (f)\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 That the plaintiffs companies said declared }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 value }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 was unlawful}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 ly}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 rejected by the respondents officials and the plaintiff's company was appraised using alternative meth}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 ods of valuation which where in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 applicable to this transaction and as a result }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 which it paid customs duty computed on the value of United States dollars 11,200 at the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5468069\charrsid16544067 ate of Uganda shillings 2232 amounting to Uganda shillings 19,558,879/= in taxes.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid14238242\charrsid16544067 \hich\af0\dbch\af0\loch\f0 (g)\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 That upon inquiry the plaintiff's company was informed by the }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4344154\charrsid16544067 respondent\rquote s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 officials tha t the operation of the transaction value method in respect of used motor vehicles had been suspended by the Commissioner customs Uganda revenue authority on 19 April 2010.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067

\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid14238242\charrsid16544067 \hich\af0\dbch\af0\loch\f0 (h)\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 The deponent avers that the Commissioner customs ha}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 s no }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 authority to suspend the operation of an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 ct of Parliament and that therefore the purported suspension is unlawful.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid14238242\charrsid16544067 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid2457274\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 Further avers that the matter requires interpretation of the East African }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 ommunity }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 ustoms }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 anagement }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 ct, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 Act No. 5 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 of 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 0}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 05 and will not require adducing other evidence outside the affidavit. That therefore the following questions need to be interpreted or determined namely: \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid14238242\charrsid16544067 \hich\af0\dbch\af0\loch\f0 a.\tab}}\pard \ltrpar\s15\qj \fi-360\li1440\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin1440\itap0\pararsid14238242\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 Whether the directive of the Commissioner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 ustoms Uganda }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 evenue }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 uthority to unilaterally suspend the operation of the transaction value me}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 thod set out under section 12}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 2 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 of the 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid11162022\charrsid16544067 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 schedule of the East African }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 ommunity }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 ustoms }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 anagement }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 ct, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 No. 5 of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 200}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 with regard to used motor vehicles is lawful. \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid14238242\charrsid16544067 \hich\af0\dbch\af0\loch\f0 b.\tab}}\pard \ltrpar\s15\qj \fi-360\li1440\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin1440\itap0\pararsid9522703\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 Whether the plaintiffs are entitled to an acco unt and a refund of monies illegally collected by the defendant from the 20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid14238242\charrsid16544067 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 day of April, 2010 onwards, pu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 rsuant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 to the said directive of the Commissioner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3697313\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 ustoms Uganda }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 evenue }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14238242\charrsid16544067 uthority.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 \par }\pard\plain \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9522703 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 At the hearing for leave counsel }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 Kavuma Terrence }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 of Messrs Muwema & Mugerwa Advocates and Solicitors appeared for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 applicant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 . \par Learned Counsel submitted that the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 application }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 was founded under }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 order 37 rule}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 6 and 8 of the Civil Procedure Rules }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 as supported by the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 affidavit of Twesigye Osborn}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 seeking the issuance of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 this origina}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 ing summons to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 ommissioner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 ustoms.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 The grounds of the application are that the plaintiff and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 numerous other importers of used moto}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 vehicles}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 are aggrieved}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 by the decision of the Commiss}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 i }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 ner customs to unila}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 terally suspend the use of the T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 ra}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 saction }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 V}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 alue }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 ethod of customs valuation on imported used motor vehicles.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13304374\charrsid16544067 The decision of the Commissioner Customs is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 annexure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 \'93G\'94 to the affidavit in support of the summons. Annexure \'93G\'94 is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 instructions }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 to }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 all staff to use alternative methods of valuation on used motor vehicles. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 \par Consequently counsel submitted that t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 his originating summons seeks to have this court interpret the provisions of section 122 together with the 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid9522703\charrsid16544067 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 schedule of the East African Community Customs Management Act 2005 to determine whether the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 ommissioner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4220966\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 ustoms URA can unilaterally suspend the operation of the said provisions with regard t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 used motor vehicles.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 It is also to determine whether the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 plaintiffs are entitled to an account of monies }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 allegedly }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 illegally collected pursuant to the said directive of Commissioner Customs. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 Counsel submitted that court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 is empowered under order 37 rule}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 6 and 8 of the Civil Procedure Rules to issue this summons so that the said questions can be interpreted. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 He relied on a decision of this court in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid9522703\charrsid16544067 Pearl Impex vs. A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid8810156\charrsid16544067 ttorney }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid9522703\charrsid16544067 G}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid8810156\charrsid16544067 eneral and Kampala City Coun}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid4220966\charrsid16544067 ci}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid8810156\charrsid16544067 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 . }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 Where there was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 decision on issuance of OS }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 for interpreting statutes.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 He submitted that the court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 found that where facts are not in dispute, originating summons would be an appropriate procedure for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 interpreting statutes}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 . The East African Customs Mana}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 g}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 ement Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 enacted in Uganda in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 the year } {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 2005. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 Further counsel submitted that this issue in the OS is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 com}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 ercial }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 and appropriate for this court to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9522703\charrsid16544067 entertain. \par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6443470 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 O}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 a question put by court as to whether this court should interpret a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 East African Community Act, counsel submitted that the East African Customs Management Act, 2005 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 provides for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 avenues of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 seeking redress in }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 national }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 courts of Uganda and not in the East African Court of Justice. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 Referring to section }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 220 of the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 he submitted that it provides for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 legal proceedings}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8810156\charrsid16544067 to be filed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 in the relevant procedural legislation in the partner states. \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 Counsel submitted that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 Order 37 rule 6 require}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 that the plaintiff discloses an interest and paragraph 2 and 4 of the affidavit in support disclosed that the plaintiff is an importe }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 of used motor vehicles in this country and as such is interested in the proper interpretation and construction of section 122 of the EA Community customs Management Act vis a vis the decision of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 ommissioner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 ustoms. The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 ommissioner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 ustoms is appointed by the partner states }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 under }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 section 5 of the Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 in accordance with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 national }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 legislation. \par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12263808 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 Counsel further submitted that the Commissioner C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 ustoms can sue or be sued under section 221 of the Act. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 He prayed that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 this court issues }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 OS to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 ommissioner }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 ustoms to determine questions framed in the summons. Only the Act and the decision of the }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 ommissioner shall be required for this action. \par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6443470 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 O}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3697313\charrsid16544067 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12263808\charrsid16544067 further questions issued by court on the whether the plaintiff had sought the permission of the long list of persons annexure \'93B \'94 to the affidavit in support, counsel submitted that p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 ublication of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3697313\charrsid16544067 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 suit }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3697313\charrsid16544067 can only be done }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 after the summons have been issued. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3697313\charrsid16544067 He referred to the case of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 James Rwanyarare and Ors }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4344154\charrsid16544067 vs.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 AG.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3697313\charrsid16544067 That all that is needed is that the parties must }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 either give consent or be knowledgeable}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3697313\charrsid16544067 about the suit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3697313\charrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4344154\charrsid16544067 That the requirement is that the representative order and the institution of the suit should be advertised. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3697313\charrsid16544067 This is intended }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 to publici}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3697313\charrsid16544067 z}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6443470\charrsid16544067 e the institution of this suit and will bring it within the knowledge of the beneficiaries of the same. \par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7617355 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7617355\charrsid16544067 I have carefully }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 considered the submissions of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7617355\charrsid16544067 counsel for the plaintiff and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10119427\charrsid16544067 perused }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7617355\charrsid16544067 the pleadings and documents in support of the application. Before I proceed with this matter, I need to resolve whether this matter is properly before }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7491601\charrsid16544067 the High Court }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7617355\charrsid16544067 in terms of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7491601\charrsid16544067 jurisdiction and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10119427\charrsid16544067 forum}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7491601\charrsid16544067 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10119427\charrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 The plaintiff's application seeks to interpret the provisions of the East African }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 ommunity }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 ustoms Management }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 ct 200}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13712688\charrsid16544067 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 . The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13712688\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 ct came into force on 1 January 2005.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7491601\charrsid16544067 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 The preamble to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 ct provides and I quote: "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14756554\charrsid16544067 an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10954177\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14756554\charrsid16544067 ct of the community to make provision for the management and administration of Customs and for related matters}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 ." Section 1 (1) of the A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13712688\charrsid16544067 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 t provides that it may be cited as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14756554\charrsid16544067 the East African }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid10954177\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14756554\charrsid16544067 ommunity }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid10954177\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14756554\charrsid16544067 ustoms }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid10954177\charrsid16544067 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14756554\charrsid16544067 anagement }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid10954177\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14756554\charrsid16544067 ct, 2004}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 . In subsection 2 of section 1 the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 it is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 provide}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 d that the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 shall apply to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 artner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14756554\charrsid16544067 tates.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10954177\charrsid16544067 Part 2 of the }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10954177\charrsid16544067 ct deals with administration}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10954177\charrsid16544067 . Section 3 thereof provides "the directorate of Customs as established by the Council and the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 reaty }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10954177\charrsid16544067 shall be responsible for the initiation of policies }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 on C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10954177\charrsid16544067 ustoms and related }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 trade }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10954177\charrsid16544067 matters in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10954177\charrsid16544067 ommunity and the coordination of such policies in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10954177\charrsid16544067 artner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10954177\charrsid16544067 tates."}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 Section 253 of the Act provides that: \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 his Act shall take precedence over the Partners States }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 Laws with respect to any matter to which its provisions relate.\'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10954177\charrsid16544067 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 The sum total }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 of the above as far as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 the suitability of trial of this suit by the High Court of Uganda }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13712688\charrsid16544067 for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 interpretation of the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 if concerned }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 directed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 inter alia }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 sections 1, 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 3 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 and 253 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 of the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 to the effect }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 : \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid16062797\charrsid16544067 \hich\af0\dbch\af0\loch\f0 a.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri0\sa200\sl276\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin720\itap0\pararsid6311983\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 The D}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 irectorate of Customs }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 under the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 is established by the Council }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 created under the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 treaty }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 forming the East African Community }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 and }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 the Council }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 is responsible for policy}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 matters}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 . \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid6311983\charrsid16544067 \hich\af0\dbch\af0\loch\f0 b.\tab}The East African }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 Community Customs Management A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 ct, 2004, is an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 A}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 ct of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 East African C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 ommunity. \par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\langfenp1033\insrsid6311983\charrsid16544067 \hich\af0\dbch\af0\loch\f0 c.\tab}The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 ct is meant to apply to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 all }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 Partner S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 tates}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 of the East African Community and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 it }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 takes precedence over national laws}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 . \par }\pard\plain \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6311983 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 The East African Community Customs Management Act, 2004}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 for all intents and purposes }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 a creature of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 East African Community T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 reaty and the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 refore part of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 international law. Its provisions have to be uniformly applied across all the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 artner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 tates. For that reason}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 and in theory}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 , the interpretation of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 its provisions by the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 High Court of Uganda would }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 if allowed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 affect the application of the law for all the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 artner }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 tates}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 a proposition which is without jurisdiction}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 . This }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 in my humble finding is not only inappropriate but the High Court should refrain from interpreting the provisions }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 of the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 for purposes of uniform application of the law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2457274\charrsid16544067 in all the Partner States of the Community}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 . }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 The jurisdiction of the High Court extends only to the boundaries of Uganda and certain subjects matters wh ich I need not mention here. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6311983\charrsid16544067 The High Court of Kenya, Tanzania, or the courts of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 Rwanda and Burundi may if different interpretations are permitted come up with different interpretations of the same provisions that the plaintiff would like this court to int erpret. Though the East African Community Customs Management Act, 2004 is an Act of Parliament, it is just a domestication of International }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 treaty }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 Law for application }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 enforcement }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 by national }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 agencies}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15209294\charrsid16544067 Partner S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 tates }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15209294\charrsid16544067 in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 the East African Community Treaty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16062797\charrsid16544067 . Counsel referred me to section 220 of the Act to support his contention that the High Court has jurisdiction to interpret the Act.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7491601\charrsid16544067 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 Section 220 of the Act deals with enforcement of the provisions of the Act but does not apply to questions as to interpre tation of the Act. As far as enforcement is concerned, national courts of competent jurisdiction have jurisdiction and should freely exercise the same. Section 253 of the Act is sufficient to show that the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13712688\charrsid16544067 is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 treaty law and its provisions prevail over national laws.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 For purposes of consistency, questions as to interpretation of the Act should be left to the organs of the East African Community Treaty so that the enactment has a uniform application. Obviously for purposes of enforcement, the High Court o f Uganda reads and interprets the East African Community Customs Management Act 2004. However this interpretative jurisdiction does not involve deciding questions involving controversy as to the proper meaning of any particular provision which may be in d ispute. The interpretation of the High Court should be limited to questions of enforcement of the Act. The rationale for this is obvious. The Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14746261\charrsid16544067 overrides }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15411153\charrsid16544067 domestic legislation in case of conflict. Its provisions are therefore international or regional in a pplication. Its domestication by enactment by the National Parliament does not change the character of the enactment as the East African Community law.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14746261\charrsid16544067 Should the High Court of Uganda indulge the plaintiffs and interpret the Act?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11162022\charrsid16544067 \par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14746261 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14746261\charrsid16544067 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14746261\charrsid16544067 Mucheru v Mucheru [2000] 2 EA 455 (CAK), }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14746261\charrsid16544067 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14746261\charrsid16544067 }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14746261\charrsid16544067 Court of Appeal of Kenya stated the intention of the procedure of originating summons }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15209294\charrsid16544067 is }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14746261\charrsid16544067 to enable simple matters to be dealt with in a quick and summary manner. \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14047829\charrsid16544067 In this case I am not persuaded that it is appropriate for the High Co urt of Uganda to interpret the relevant Act. For all intents and purposes, what the plaintiff seeks should be obtained from the East African Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15209294\charrsid16544067 of Justice }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14047829\charrsid16544067 at Arusha. The jurisdiction of the East African Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15209294\charrsid16544067 of Justice }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14047829\charrsid16544067 at Arusha was explained in the case of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14047829\charrsid16544067 Modern Holdings (EA) Ltd }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid4344154\charrsid16544067 vs.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14047829\charrsid16544067 Kenya Ports Authority Reference NO. 1 of 2008}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14047829\charrsid16544067 and at page 7 thereof, the court noted that its jurisdiction was to initially ensure adherence to law in the interpretation and application of and compliance with the treaty. \par The plaintiff }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15209294\charrsid16544067 is at liberty to refer the questions stated for interpretation }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14047829\charrsid16544067 to the East African Court of Justice at Arusha. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15209294\charrsid16544067 For the above reasons, the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14047829\charrsid16544067 originating summons will n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15209294\charrsid16544067 ot be issue as prayed for by the plaintiff\rquote s counsel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14047829\charrsid16544067 . \par Ruling delivered this 24}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid14047829\charrsid16544067 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14047829\charrsid16544067 day of June 2011. \par \par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6311983 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2624889\charrsid16544067 Hon. Mr. Justice Christopher Madrama

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14047829\charrsid16544067 Ruling delivered in the presence of: \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13712688\charrsid16544067 Siraje Ali for testimony Motors, \par Ojambo Makoha Court Clerk \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15209294\charrsid16544067 \par }\pard \ltrpar\qj \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15209294 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15209294\charrsid16544067 Hon. Mr. Justice Christopher Madrama

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