The Hair Care Centre Ltd v Ataco Freight Services Ltd (High Court Civil Suit No. 478 of 2001) (High Court Civil Suit No. 478 of 2001) [2007] UGHC 35 (9 December 2007)

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.}}{\*\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 \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11287869 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 THE REPUBLIC OF UGANDA \par IN THE HIGH COURT OF UGANDA AT KAMPALA \par (CIVIL DIVISION) \par HIGH COURT CIVIL SUIT NO. 478 OF 2001}{\b\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11287869 {\b\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 \par THE HAIR CARE CENTRE LTD. ::::::::::::::::::::::::::::::::::::::::::::::::: PLAINTIFF \par \par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11287869 {\b\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 VERSUS \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11287869 {\b\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 \par ATACO FREIGHT SERVICES LTD. :::::::::::::::::::::::::::::::::::::::::::: DEFENDANT \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11287869 {\b\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 \par \par BEFORE: HON. AG. JUDGE REMMY K. KASULE \par \par \par }{\b\lang2057\langfe1033\langnp2057\insrsid4662295\charrsid11287869 JUDGMENT}{\b\lang2057\langfe1033\langnp2057\insrsid12333622\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid4662295\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid4662295\charrsid11287869 The plaintiff, a limited liability company brought this suit against the defendant, also a company with limited liability, claiming special and general damages. \par \par The suit was filed in Court on 12.06.01 and for six (6) years, it was being adjourned for one reason or another whenever it came up for hearing until on 03.10.07 when Court ordered the hearing to proceed in the absence of the defendant and their Counsel . \par \par Defendant\rquote s Counsel, M/S Byenkya, Kihika & Co, Advocates, had bee}{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 n}{\lang2057\langfe1033\langnp2057\insrsid4662295\charrsid11287869 served on 22.06.07 for the hearing date of 03.10.07. The affidavit of service was on Court record. Court received no reason for their absence as well as that of the defendant. Hence the order to proceed in their absence. \par \par The plaintiff deals in cosmetics and hair dressing equipment and operates in Uganda. The defendant carries on in Uganda the business of a clearing agent. \par \par The case of the Plaintiff }{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 Company }{\lang2057\langfe1033\langnp2057\insrsid4662295\charrsid11287869 is that around July, 20 00, they imported for their business in Uganda goods from South Africa. When the goods arrived by air, at Entebbe, the defendant}{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 Company}{ \lang2057\langfe1033\langnp2057\insrsid4662295\charrsid11287869 self-appointed themselves, without any written instructions from the Plaintiff, to clear the said goods. In the course of clearing the goods, the defendant, wrongly and negligently under}{ \lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 -}{\lang2057\langfe1033\langnp2057\insrsid4662295\charrsid11287869 declared the goods, thus causing a customs offence to be committed. The Uganda Revenue Authority seized the goods and demanded of the Plaintiff or defendant to pay the due taxes, storage charges and a penalty for having committed }{ \lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 a }{\lang2057\langfe1033\langnp2057\insrsid4662295\charrsid11287869 customs offence before the goods could be released. \par \par }{\lang2057\langfe1033\langnp2057\insrsid9849771\charrsid11287869 The Plaintiff objected to being made liable for a customs offence committed by an agent never instructed}{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 by them to clear the goods. }{\lang2057\langfe1033\langnp2057\insrsid9849771\charrsid11287869 Plaintiff took }{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 t}{\lang2057\langfe1033\langnp2057\insrsid9849771\charrsid11287869 his ma tter to the Tax Appeals Tribunal through Application }{\b\lang2057\langfe1033\langnp2057\insrsid9849771\charrsid11287869 No. TAT 24/2000}{\lang2057\langfe1033\langnp2057\insrsid9849771\charrsid11287869 : }{ \b\lang2057\langfe1033\langnp2057\insrsid9849771\charrsid11287869 The Hair Care Centre Ltd Vs. The Uganda Revenue Authority.}{\b\lang2057\langfe1033\langnp2057\insrsid4662295\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid9849771\charrsid11287869 Though the Tax Tribunal found and held that the Plaintiff was not responsible for the actions of the defendant, nevertheless t he Tribunal ordered the Plaintiff, as owner of the goods, to pay to Uganda Revenue Authority, the taxes due, the penalty and the demurrage charges and costs. \par \par }{\lang2057\langfe1033\langnp2057\insrsid3429142\charrsid11287869 Dissatisfied with the Ruling of the Tax Appeals Tribunal, the Plaintiff appealed against the decision to the }{\b\lang2057\langfe1033\langnp2057\insrsid3429142\charrsid11287869 High Court in Civil Appeal No. 01 of 2001: The Hair Centre Ltd Vs. Uganda Revenue Authority.}{\b\lang2057\langfe1033\langnp2057\insrsid9849771\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid3429142\charrsid11287869 \par On 22.01.02, the High Court, (Okumu Wengi . J.) partly allowed the appeal holding that the Plaintiff should pay the money to URA for the taxes and stor age expenses, and then recover the same from the defendant. As to the penalty, the Tax Tribunal was found to have been wrong in condemning the Plaintiff, as importer, to a penalty for a customs offence committed by the unauthorised agent, the defendant. The Court thus put aside the Tax Appeals Tribunal Order of the Plaintiff paying a penalty. \par \par The Plaintiff paid the extra expenses incurred as a result of the defendant under declaration of the goods. Hence this suit for the Plaintiff to recover from the defendant what }{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 was}{ \lang2057\langfe1033\langnp2057\insrsid3429142\charrsid11287869 so incurred. \par \par }{\lang2057\langfe1033\langnp2057\insrsid5857320\charrsid11287869 At conferencing on 21.09.05 the following issues were agreed upon by Counsel for both parties:-}{\lang2057\langfe1033\langnp2057\insrsid3429142\charrsid11287869 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid5857320\charrsid11287869 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \qj \fi-384\li744\ri0\sl360\slmult1\widctlpar \jclisttab\tx744\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin744\itap0\pararsid11287869 {\lang2057\langfe1033\langnp2057\insrsid5857320\charrsid11287869 Whether or not the defendant acted without authority in clearing the Plaintiff\rquote s goods.

\par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid5857320\charrsid11287869 \hich\af0\dbch\af0\loch\f0 2.\tab}Whether or not the defendant was negligent in clearing the goods. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid14880098\charrsid11287869 \hich\af0\dbch\af0\loch\f0 3.\tab}}{\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 What}{ \lang2057\langfe1033\langnp2057\insrsid5857320\charrsid11287869 are the remedies available to the parties, if any. \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11287869 {\lang2057\langfe1033\langnp2057\insrsid5857320\charrsid11287869 \par Mr. Stephen }{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 Richley}{\lang2057\langfe1033\langnp2057\insrsid5857320\charrsid11287869 , the managing director and majority shareholder of the Plaintiff testified that the goods imported }{ \lang2057\langfe1033\langnp2057\insrsid13457108\charrsid11287869 by his company arrived by air at Entebbe earlier than they were expected.}{\lang2057\langfe1033\langnp2057\insrsid5857320\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid13457108\charrsid11287869 \par On learning that the goods had arrived, he instructed Messrs Spedag, a clearing agent to clear them. Spedag then told him that the defendant had already taken over the clearing of the goods. This was around 9}{ \lang2057\langfe1033\super\langnp2057\insrsid13457108\charrsid11287869 th}{\lang2057\langfe1033\langnp2057\insrsid13457108\charrsid11287869 July 2000. \par \par The Defendant had not been appointed by Plaintiff to clear the goods. The plaintiff\rquote s way of working was to appoint a particular agent for each specific type of products that were being imported. This is because, according to the witness, different products have different taxes to be paid and thus required different clearing agents. } {\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 Though the defendant}{\lang2057\langfe1033\langnp2057\insrsid12479555\charrsid11287869 had cleared some goods for the Plaintiff sometime in the past, this time and in respect of this consignment Plaintiff had given no instructions to the defendant. Plaintiff had also used on previous occasions other agents such as Spedag, Inter-freight and Transami.}{\lang2057\langfe1033\langnp2057\insrsid4662295\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid12479555\charrsid11287869 \par In this particular case, without even notifying the Plaintiff of the arrival of the goods, Defendant had proceeded to make and lodge an entry of the goods. \par \par By the time the Plaintiff came to know that the Defendant was the one clearing the goods, it }{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 had become very difficult}{\lang2057\langfe1033\langnp2057\insrsid12479555\charrsid11287869 to stop the defendant. A process to cancel a clearing agent takes too long and when the goods have been seized the decision to change the agent is one that is taken by the Commissioner of Customs}{ \lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 and not the importer}{\lang2057\langfe1033\langnp2057\insrsid12479555\charrsid11287869 . \par \par Court notes that Section 125 of the East African Customs and Transfer Management Act, as amended, makes it mandatory, that the importer must, in writing, authorize whoever is to clear such importer\rquote s goods. The importer, as owner of the goods, can only be liable for the actions of the agent under Section 127 of the Act, if that agent is that one duly authorized by the Owner/Importer to clear the goods. \par \par The defendant has pleaded in paragraphs 4 and 5 of the written statement of defence that he had previously cleared consignments for the Plaintiff on a regular basis where documents related to the Plaintiff\rquote s goods arriving at Entebbe had always been recei}{\lang2057\langfe1033\langnp2057\insrsid16732590\charrsid11287869 ved by the defendant from ENHAS or ROKA bond and would }{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 later }{ \lang2057\langfe1033\langnp2057\insrsid16732590\charrsid11287869 proceed to inform the Plaintiff accordingly. This relationship had began in 1998 and was subsisting up to the material time in issue.}{ \lang2057\langfe1033\langnp2057\insrsid12479555\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid16732590\charrsid11287869 \par The defendant had on this occasion duly informed the Plaintiff about the documentation related to the consignment and further advised the Plaintiff that the documents had been lodged for customs clearing. In the course of the clearing }{ \lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 of }{\lang2057\langfe1033\langnp2057\insrsid16732590\charrsid11287869 the consignment}{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 ,}{ \lang2057\langfe1033\langnp2057\insrsid16732590\charrsid11287869 there was}{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 ,}{\lang2057\langfe1033\langnp2057\insrsid16732590\charrsid11287869 in fact}{ \lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 ,}{\lang2057\langfe1033\langnp2057\insrsid16732590\charrsid11287869 written communication between the Plaintiff and Defendant on the progress of the clearing process. \par \par The Defendant relied on exhibit D1 a statement of A/C between Defendant and Plaintiff from 01.07.98 to 30.06.99 as proof of instructions from Plaintiff to clear goods. \par \par With respect to the Defendant, there is no thing in the Statement of account from which Court can conclude that the Plaintiff gave specific instructions to clear this particular consignment of goods the subject of the suit. The statement of account just shows dates, particulars of invoices, debit and credit amounts and balance due. \par \par At any rate the statement of Account stops on 29.06.99, long before the suit incident happened. Court is unable to conclude that from }{\lang2057\langfe1033\langnp2057\insrsid1867022\charrsid11287869 29.06.99 the last date on the statement up to July 2000, a period of a whole year, defendant remained with specific instructions to clear the Plaintiff\rquote s goods.}{\lang2057\langfe1033\langnp2057\insrsid16732590\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid1867022\charrsid11287869 \par As to Exhibit D2, the defendant\rquote s e-mail to Plaintiff forward}{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 ing the worksheet, PW1 Mr. Rich}{\lang2057\langfe1033\langnp2057\insrsid1867022\charrsid11287869 ley, explained that the same was forwarded to him after he requested for}{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 the same on learning of the defendant\rquote s self-appointment to clear the goods. Defendant}{ \lang2057\langfe1033\langnp2057\insrsid1867022\charrsid11287869 }{\lang2057\langfe1033\langnp2057\insrsid14893098\charrsid11287869 has not pleaded and has adduced no evidence to the effect that immediate on arrival of the goods}{ \lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 there was communication}{\lang2057\langfe1033\langnp2057\insrsid14893098\charrsid11287869 to the Plaintiff of such arri}{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 val and also of the fact that }{\lang2057\langfe1033\langnp2057\insrsid14893098\charrsid11287869 defendant}{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 }{\lang2057\langfe1033\langnp2057\insrsid14893098\charrsid11287869 was proceeding to clear the goods.}{\lang2057\langfe1033\langnp2057\insrsid1867022\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid14893098\charrsid11287869 \par That the defendant did n}{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 ot do so clearly shows that defendant}{\lang2057\langfe1033\langnp2057\insrsid14893098\charrsid11287869 acted contrary to the provisions of Sections 125 and 127 of the East African Customs and Transfer Management Act (as amended). \par \par Court a}{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 ccepts the evidence of Mr. Rich}{\lang2057\langfe1033\langnp2057\insrsid14893098\charrsid11287869 ley, the Plaintiff\rquote s Managing Director that the defendant took over the clearing of the goods without being instructed to do so from the Plaintiff; and that by the time Plaintiff came to know of }{\lang2057\langfe1033\langnp2057\insrsid5265180\charrsid11287869 the state of affairs, it was no longer}{\lang2057\langfe1033\langnp2057\insrsid14893098\charrsid11287869 possible to stop defendant from so acting. \par }{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid14893098\charrsid11287869 The answer to the first issue is that the defendant acted without authority }{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 of the plaintiff }{ \lang2057\langfe1033\langnp2057\insrsid14893098\charrsid11287869 in clearing the Plaintiff\rquote s goods. \par \par The second issue is whether or not the defendants were negligent}{\lang2057\langfe1033\langnp2057\insrsid15689390\charrsid11287869 in clearing the Plaintiff\rquote s goods. \par \par }{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 The evidence of PW1, Mr. Rich}{\lang2057\langfe1033\langnp2057\insrsid15689390\charrsid11287869 ley, is that when he requested and was sent by the defendant, the work sheet, Exhibit D2 on 10.07.00, he immediately communicated to the defendant that some goods had not been declared and that the value of the u n declared goods was an invoice of South Africa Rand 6067.60. He demanded that this be corrected immediately. He followed this up with telephone calls to the defendant. \par \par Defendant pleaded in paragraph 7 of the written statement of defence }{\lang2057\langfe1033\langnp2057\insrsid16952\charrsid11287869 of submission}{\lang2057\langfe1033\langnp2057\insrsid15689390\charrsid11287869 t o customs the documents that accompanied the consignment}{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 , and that i}{\lang2057\langfe1033\langnp2057\insrsid15689390\charrsid11287869 t was the lack of proper documentation occasioned by the Plaintiff\rquote s suppliers that was the cause of the under declaration. \par \par Court does not accept this explanation from the defendant because, after the Plaintiff had communicated to the defendant and pointed out that goods worth South African Rand 6067.60 had not been declared, defendant offer}{ \lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 ed}{\lang2057\langfe1033\langnp2057\insrsid15689390\charrsid11287869 no evi}{\lang2057\langfe1033\langnp2057\insrsid16952\charrsid11287869 dence at all as to }{ \lang2057\langfe1033\langnp2057\insrsid1381027\charrsid11287869 why the}{\lang2057\langfe1033\langnp2057\insrsid15689390\charrsid11287869 matter }{\lang2057\langfe1033\langnp2057\insrsid16952\charrsid11287869 was not taken up }{ \lang2057\langfe1033\langnp2057\insrsid15689390\charrsid11287869 with Customs as well as the suppliers of the goods and those who had handled the goods from South Africa up to Entebbe. At best defendant should have informed the Plaintiff}{ \lang2057\langfe1033\langnp2057\insrsid16952\charrsid11287869 of defendant\rquote s inability}{\lang2057\langfe1033\langnp2057\insrsid15689390\charrsid11287869 to handle the matter any further. They did not. Failure to do anything after the Plaintiff had communicated the fact of the under declaration amounts to gross negligence on the part of the defendant. \par \par Court finds on the second issue that the defendant was negligent in clearing the Plaintiff\rquote s goods. \par \par The third issue is what remedies are available to the parties. \par \par Failure to clear the goods by the defendant on the ground of under-}{\lang2057\langfe1033\langnp2057\insrsid10911569\charrsid11287869 declaration }{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 resulted in the}{ \lang2057\langfe1033\langnp2057\insrsid10911569\charrsid11287869 Uganda Revenue Authority }{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 seizing}{\lang2057\langfe1033\langnp2057\insrsid10911569\charrsid11287869 the goods.}{ \lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 This in turn occasioned the incurring of storage}{\lang2057\langfe1033\langnp2057\insrsid16952\charrsid11287869 expenses}{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 for the period the goods were under seizure.}{\lang2057\langfe1033\langnp2057\insrsid10911569\charrsid11287869 \par \par The Plaintiff paid shs.2,823,247/= to Spedag clearing agent who took over the clearing of the goods}{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 as}{\lang2057\langfe1033\langnp2057\insrsid10911569\charrsid11287869 storage charges. A Tax Invoice No. 043817 of 04.12.2000 was exhibited as proof of the amount. \par \par Court accepts this evidence and holds the amount }{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 of shs.2,823,24}{\lang2057\langfe1033\langnp2057\insrsid15604135\charrsid11287869 7}{ \lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 /= }{\lang2057\langfe1033\langnp2057\insrsid10911569\charrsid11287869 recoverable from the defendant. \par \par There was no evidence adduced in respect of the claim for shs.3,093,601/= appearing in paragraph 4(IX) (b) of the Plaint. The penalty payable to Uganda Revenue Authority is not the responsibility of the Plain tiff as per the decision of this Court in Civil Appeal No. 01 of 2001. The rest of the sum claimed under this item was not explained by any evidence. Therefore the sum of Shs.3,093,601/= is disallowed as not proved. \par \par Under the item in paragraph 4(IX) (c) of the Plaint, shs.600,000/= was claimed as instruction fees to Counsel for the application before the Tax Appeals Tribunal and in this Court in Civil Appeal No. 01 of 2001. \par In }{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 his }{\lang2057\langfe1033\langnp2057\insrsid10911569\charrsid11287869 evidence }{\lang2057\langfe1033\langnp2057\insrsid16410371\charrsid11287869 to Court Plaintiff\rquote s witness claimed}{\lang2057\langfe1033\langnp2057\insrsid10911569\charrsid11287869 shs.680,000/= under this item. This was a departure from what was pleaded in the Plaint.}{\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 There was no prayer to amend the Plaint. Court will thus award the pleaded sum of shs.600,000/= to the Plaintiff under this item.}{\lang2057\langfe1033\langnp2057\insrsid10911569\charrsid11287869 \par }{\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 \par The Plainti}{\lang2057\langfe1033\langnp2057\insrsid16952\charrsid11287869 ff claimed in }{\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 evidence shs.200,000/= being the val ue of goods lost. Court believes the evidence of PW1 as regards this claim. The amount is allowed to the Plaintiff. \par \par As to general damages, Plaintiff\rquote s evidence is a bare statement}{\lang2057\langfe1033\langnp2057\insrsid16952\charrsid11287869 of PW1}{\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 that he paid for the goods in advance and was denied the opportunity to sell them for three (3) months. There }{\lang2057\langfe1033\langnp2057\insrsid16952\charrsid11287869 is no evidence as to how much was}{ \lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 lost on a daily or a monthly basis. The evidence, in the view of Court, is too general and speculative for Court to act on it to award any damages for loss of business. None a re awarded. The plaintiff must however have suffered}{\lang2057\langfe1033\langnp2057\insrsid16952\charrsid11287869 in reputation as a business enterprise}{\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 by being branded a tax evader and must have been inconvenienced by all that happened. He is awarded shs.500,000/= general damages by reason thereof. \par \par }{\lang2057\langfe1033\langnp2057\insrsid9397443\charrsid11287869 In conclusion}{\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 judgment is entered for the Plaintiff against the defendant for:- \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid14880098\charrsid11287869 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \qj \fi-456\li816\ri0\sl360\slmult1\widctlpar \jclisttab\tx816\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin816\itap0\pararsid11287869 {\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 Shs.2,823,247/= storage charges \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid14880098\charrsid11287869 \hich\af0\dbch\af0\loch\f0 (b)\tab}Shs.600,000/= instruction fee to Counsel. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid14880098\charrsid11287869 \hich\af0\dbch\af0\loch\f0 (c)\tab}Shs.500,000/= general damages. \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11287869 {\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 \par The amounts in (a) and (b) are to carry interest at the commercial rate of 21% p.a. as from 07.07.00 till payment in full. The sum in (c) being general damages is to carry the same rate of interest from the date of judgment till payment in full. \par \par The Plaintiff is also awarded the costs of the suit. \par \par \par }{\b\lang2057\langfe1033\langnp2057\insrsid14880098\charrsid11287869 Remmy K. Kasule \par Judge}{\b\lang2057\langfe1033\langnp2057\insrsid10911569\charrsid11287869 \par }{\b\lang2057\langfe1033\langnp2057\insrsid9397443\charrsid11287869 10}{\b\lang2057\langfe1033\super\langnp2057\insrsid9397443\charrsid11287869 th}{\b\lang2057\langfe1033\langnp2057\insrsid9397443\charrsid11287869 December 2007 \par }}