GIANT IMPORT AND EXPORT (GIE) Ltd v. PRIME TRUCKING SERVICES AFRICA (PTSA) Ltd

# GIANT IMPORT AND EXPORT (GIE) Ltd v. PRIME TRUCKING SERVICES AFRICA (PTSA) Ltd

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-11-05 - Case/document no.: RCOMAA 00045/2024/CA - Collection: Court of Appeal

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GIANT IMPORT AND EXPORT (GIE) Ltd v. PRIME TRUCKING SERVICES AFRICA (PTSA) Ltd [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00045/2024/CA (Kamere, P.J.,) 05 Ugushyingo 2025] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Gusiba ikirego mu bitabo by’ibirego – Ni uburenganzira bw’uregwa iyo umurega atitabye Urukiko bwo guhitamo hagati yo gusibisha ikirego yarezwe no kukiburanaho uwamureze adahari kandi agafatwa nk’uhari. Iyo Urukiko ruhaye ishingiro ubusabe bw’uregwa bw’uko ikirego gisibwa, ikivanwaho ni urubanza ku rwego Urukiko rwari rwararuregeweho kandi uwari waruregeye akaba adasubizwa amagarama yarutangiye kuri urwo rwego. Ibi bikaba bivuze ko iyo urubanza rusibwe ruri ku rwego rw’ubujurire, hasigaraho imikirize y’urubanza rwari rwajuririwe, ibintu bigasubira nk’aho ubwo bujurire butigeze bubaho. Indishyi – Indishyi z’ikurikirana rubanza zitangwa n’urega utitabye urukiko nta mpamvu – Urega yishyura uregwa amafaranga y’ibyagenze ku rubanza n’ubwo ikirego cye kigomba gusibwa mu bitabo by’ibirego ntikiburanishwe mu mizi, bigakorwa mu bushishozi bw’ Urukiko. Incamake y’ikibazo: Sosiyete PRIME TRUCKING SERVICES AFRICA (PTSA) Ltd ikora ibijyanye n’ubwikorezi bw’ibicuruzwa bitandukanye, ibikura mu bindi bihugu ibizana mu Rwanda, ivuga ko yakoranye neza na sosiyete GIANT IMPORT AND EXPORT (GIE) Ltd ikayiha iyo service y’ubwikorezi bw’ibicuruzwa byayo, maze ku bw’icyizere n’imikoranire myiza ikayigeramo umwenda ungana n’amadolari ibihumbi ijana na makumyabiri na bitandatu na makumyabiri n’icyenda (126,029 USD). PRIME TRUCKING SERVICES AFRICA (PTSA) Ltd ivuga ko mu bihe bitandukanye yasabye GIANT IMPORT AND EXPORT (GIE) Ltd kuyishyura uwo mwenda ariko ntigire icyo ibikoraho, bituma iyirega mu Rukiko rw’Ubucuruzi, irusaba kuyitegeka kuyishyura uwo mwenda, hamwe n’inyungu zawo zishingiye ku bukererwe bw’uko itayishyuriye ku gihe. Urukiko rw’Ubucuruzi rwemeje ko ikirego cya PRIME TRUCKING SERVICES AFRICA Ltd gifite ishingiro, ko GIANT IMPORT AND EXPORT Ltd iyirimo umwenda ukomoka ku masezerano y’ubwikorezi ungana n’Amadorali y’Amerika ibihumbi ijana na cumi n’umunani na magana atanu na mirongo inani n’abiri (118,582 USD), maze ruyitegeka kuyishyura hamwe n’inyungu zingana n’amadorali ibihumbi cumi na bitandatu, magana atanu na mirongo inani (16,580 USD) yose hamwe angana n’amadolari ibihumbi ijana na mirongo itatu na bitanu n’ijana na mirongo itandatu n’abiri (135,162 USD),hamwe n’amafaranga y’ikurikiranarubanza atandukanye. GIANT IMPORT AND EXPORT yajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi ivuga ko icyo inenga urukiko rubanza ni uko ari uko rwayitegetse kwishyura umwenda uvanze n’uw’indi sosiyete bakorana yitwa, yanenze kuba ngo Urukiko mu guca urwo rubanza, rutarahaye agaciro ibirebana no kuba kontineri zayo esheshatu (6) zafatiriwe bikayigiraho ingaruka mu kuyibarira inyungu z’ubukererwe.

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Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire bwatanzwe na GIANT IMPORT AND EXPORT Ltd nta shingiro bufite kandi ko nta gihinduka ku mikirize y’urubanza rwajuririwe mu ngingo zayo zose. GIANT IMPORT AND EXPORT Ltd yajuririye mu Rukiko rw’Ubujurire, ivuga ko inenga kuba Urukiko Rukuru rw’Ubucuruzi mu guca urubanza rwajuririwe, rwarirengagije amategeko n’ibimenyetso yarushyikirije. Nyuma y’uko ku wa 29/09/2025 habaye inama ntegurarubanza uwajuriye atitabye nta mpamvu, iburanisha ry’urubanza ryashyizwe ku wa 05/11/2025, uwo munsi hitaba gusa uregwa, naho uwajuriye atitabye nta n’impamvu yabigaragarije. Ku birebana n’ukutitaba k’uwajuriye, abahagarariye uregwa basabye Urukiko gusiba urubanza, ariko uregwa agahabwa amafaranga miliyoni eshanu (5.000.000Frw) yishyuye umunyamategeko umuburanira, kubera gukomeza kumushora mu manza z’amaherere, n’amafaranga ibihumbi magana abiri (200.000 Frw) y'ikurikiranarubanza. Umunsi w’iburanisha rigeze, abahagarariye uregwa basabye Urukiko gusiba urubanza, ariko uregwa agahabwa amafaranga miliyoni eshanu (5.000.000Frw) yishyuye umunyamategeko umuburanira, kubera gukomeza kumushora mu manza z’amaherere, n’amafaranga ibihumbi magana abiri (200.000 Frw) y'ikurikiranarubanza. Incamake y’icyemezo: Ni uburenganzira bw’uregwa iyo umurega atitabye Urukiko bwo guhitamo hagati yo gusibisha ikirego yarezwe no kukiburanaho uwamureze adahari kandi agafatwa nk’uhari. Iyo Urukiko ruhaye ishingiro ubusabe bw’uregwa bw’uko ikirego gisibwa, ikivanwaho ni urubanza ku rwego Urukiko rwari rwararuregeweho kandi uwari waruregeye akaba adasubizwa amagarama yarutangiye kuri urwo rwego. Ibi bikaba bivuze ko iyo urubanza rusibwe ruri ku rwego rw’ubujurire, hasigaraho imikirize y’urubanza rwari rwajuririwe, ibintu bigasubira nk’aho ubwo bujurire butigeze bubaho. 2. Urega yishyura uregwa amafaranga y’ibyagenze ku rubanza n’ubwo ikirego cye kigomba gusibwa mu bitabo by’ibirego ntikiburanishwe mu mizi, bigakorwa mu bushishozi bw’ Urukiko. Ikirego cy’ubujurire gisibwe mu bitabo by’Urukiko rw’Ubujurire, hakagumaho imikirize y’urubanza rwari rwajuririwe rwaciwe n’Urukiko Rukuru rw’Ubucuruzi. Amategeko yashingiweho: Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye Imiburanishirize y’Imanza z’Imbonezamubano, iz’Ubucuruzi, iz’Umurimo n’iz’Ubutegetsi, ingingo ya 54. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA

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[1] PRIME TRUCKING SERVICES AFRICA (PTSA) Ltd ni isosiyete ikora ibijyanye n’ubwikorezi bw’ibicuruzwa bitandukanye, ibikura mu bindi bihugu ibizana mu Rwanda. Ivuga ko yakoranye neza na GIANT IMPORT AND EXPORT (GIE) Ltd ikayiha iyo service y’ubwikorezi bw’ibicuruzwa byayo, maze ku bw’icyizere n’imikoranire myiza ikayigeramo umwenda ungana n’amadolari ibihumbi ijana na makumyabiri na bitandatu na makumyabiri n’icyenda (126,029 USD). PRIME TRUCKING SERVICES AFRICA (PTSA) Ltd ivuga ko mu bihe bitandukanye yasabye GIANT IMPORT AND EXPORT (GIE) Ltd kuyishyura uwo mwenda ariko ntigire icyo ibikoraho. Ibyo byatumye iyirega mu Rukiko rw’Ubucuruzi, irusaba kuyitegeka kuyishyura uwo mwenda, inyungu zawo zishingiye ku bukererwe bw’uko itayishyuriye ku gihe, no kuyiha amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [2] Mu mwanzuro wayo GIANT IMPORT AND EXPORT (GIE) Ltd yasobanuye ko impamvu itashoboye kwishyura PRIME TRUCKING SERVICES AFRICA (PTSA) Ltd ari uko iyo sosiyete yafatiriye kontineri zayo z’imiceri esheshatu (6), kugeza aho yitabaje Urukiko rw’Ubucuruzi, mu rubanza RCOM 00471/2023/TC rwaciwe ku wa 08/06/2023 rugategeka ko uwo muceri urekurwa, ndetse ko yaje kuyishyura amafaranga impande zombi zemeranyije nk’uko agaragazwa na EBM invoices zitangwa n’Ikigo cy’Igihugu gishinzwe imisoro (Rwanda Revenue Authority). [3] Mu rubanza RCOM 00499/2023/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 17/11/2023, rwemeje ko ikirego cya PRIME TRUCKING SERVICES AFRICA Ltd gifite ishingiro, ko GIANT IMPORT AND EXPORT Ltd irimo PRIME TRUCKING SERVICES AFRICA Ltd umwenda ukomoka ku masezerano y’ubwikorezi ungana n’Amadorali y’Amerika ibihumbi ijana na cumi n’umunani na magana atanu na mirongo inani n’abiri (118,582 USD), ruyitegeka kuyishyura hamwe n’inyungu zingana n’amadorali ibihumbi cumi na bitandatu, magana atanu na mirongo inani (16,580 USD) yose hamwe angana n’amadolari ibihumbi ijana na mirongo itatu na bitanu n’ijana na mirongo itandatu n’abiri (135,162 USD), no kuyishyura amafaranga yatakaje mu rubanza angana na miliyoni imwe (1.000.000 Frw) y’igihembo cy’Avoka n’ibihumbi ijana (100.000 Frw) y’ikurikiranarubanza, yose hamwe angana na miliyoni imwe n’ibihumbi ijana (1.100.000 Frw), no kuyisubiza amafaranga y’u Rwanda ibihumbi makumyabiri (20.000 Frw) yatanzeho ingwate y’amagarama irega. [4] GIANT IMPORT AND EXPORT yajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi, mu mwanzuro wayo igaragaza ko icyo inenga mu rubanza RCOM 00499/2023/TC ari uko Urukiko rw’Ubucuruzi rwayitegetse kwishyura umwenda uvanze n’uw’indi sosiyete bakorana yitwa AFRI AGRO Inc, na yo yari ibereyemo PRIME TRUCKING SERVICES AFRICA Ltd. GIANT IMPORT AND EXPORT Ltd mu bujuirre bwayo, yanenze kuba ngo Urukiko mu guca urwo rubanza, rutarahaye agaciro ibirebana no kuba kontineri zayo esheshatu (6) zafatiriwe na PRIME TRUCKING SERVICES AFRICA Ltd, bikayigiraho ingaruka mu kuyibarira inyungu z’ubukererwe, maze Urukiko rusuzuma ibyo bibazo hamwe n’ikibazo cy’indishyi z’ibyatanzwe ku rubanza zasabwe. [5] Ku munsi w’iburanisha ry’urwo rubanza, GIANT IMPORT AND EXPORT Ltd yajuriye ntiyitabye, maze bisabwe na PRIME TRUCKING SERVICES AFRICA Ltd, Urukiko rufata icyemezo cy’uko urubanza ruburanishwa idahari, kuko yari yaramenyeshejwe umunsi w’iburanisha mu buryo bwubahirije amategeko, kuba itaritabye rubifata nk’ikimenyetso cy’uko nta nyungu ifite zo kuruburana, rushingiye ku ngingo ya 54 y’Itegeko Nº 22/2018 ryo kuwa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo

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n’iz’ubutegetsi, igira iti: ″Iyo urega atitabye Urukiko nta mpamvu, uregwa ashobora gusaba ko urubanza (…) ruburanishwa mu mizi yarwo, urubanza ruciwe rukazafatwa nk’aho rwaburanishijwe ababuranyi bahari″. [6] PRIME TRUCKING SERVICES AFRICA Ltd yireguye kuri ubwo bujurire bwa GIANT IMPORT AND EXPORT Ltd ivuga ko nta shingiro bufite, kuko ikimenyetso ubwayo yitangiye gisobanura neza ko ari yo irimo umwenda, ko indi sosiyete ivuga ko Urukiko rwibeshye ko zifatanije umwenda itagaragara kuri icyo kimenyetso, ahubwo iyo mvugo igamije gusa kujijisha Urukiko. Kandi ko no ku rwego rubanza Urukiko rwaciye urubanza rushingiye kuri icyo kimenyetso, aho rwasanze GIANT IMPORT AND EXPORT Ltd yarishyujwe amadolari yose hamwe angana n’ibihumbi magana atatu na cumi na birindwi na magana atanu na mirongo inane na rimwe n’ibice magana cyenda (317,581.900 USD) ukuyemo amadolari ibihumbi ijana na mirongo icyenda n’icyenda (199,000 USD) yishyuye, hagasigara amadolari ibihumbi ijana na cumi n’umunane na magana atanu na mirongo inane n’abiri (118,582 USD), bityo ruba ari yo ruyitegeka kwishyura. [7] PRIME TRUCKING SERVICES AFRICA Ltd yasobanuye kandi ko GIANT IMPORT AND EXPORT Ltd ishaka kujijisha Urukiko, ngo kuko atari ubwa mbere ibikoze, ngo kuko yanabikoze mu rubanza RCOM 00316/2023/TC, aho yavuze ko umwenda iyibereyemo ungana n’amafaranga miliyoni mirongoicyenda n’umunane n’ibihumbi maganaatandatu na mirongo inane na kimwe na magana cyenda (98,681,900 Frw), yabaraga yirengagije izamuka ry’ibiciro yamenyeshejwe ntigire icyo ibivugaho, ahubwo igatangira guhakana kwishyura ari uko imaze guhabwa service, bityo ko isaba Urukiko ko rwashingira kuri iryo zamuka ry’ibiciro, maze rugategeka ko umwenda wose igomba kwishyurwa ungana n’amadolari ibihumbi ijana na makumyabiri na bitandatu na makumyabiri n’icyenda (126.029 USD) aho kungana n’amadolari ibihumbi ijana na cumi n’umunane na magana atanu na mirongoinane n’abiri (118,582 USD) yemejwe n’Urukiko rw’Ubucuruzi mu rubanza RCOM 00499/2023/TC. [8] Ku birebana n’ibyo GIANT IMPORT AND EXPORT Ltd ivuga ko ko rwego rubanza Urukiko rutahaye agaciro ikibazo cy’uko yafatiriye kontineri zayo esheshatu (6) z’umuceri, kandi ngo ufite agaciro karuta umwenda yari iyibereyemo, bigatuma mu cyemezo rwafashe biyigiraho ingaruka, ku birebana no kubara inyungu zategetswe, bityo ntirubone ko kuba itarishyuwe ari yo byaturutseho, bityo ko itagombaga gucibwa indishyi kuko nta kosa yakoze, ahubwo ari ikosa ry’umuburanyi wayo wafatiriye ibicruzwa byagombaga kuyiviramo ubwishyu. PRIME TRUCKING SERVICES AFRICA Ltd yavuze ko nta kuri kurimo, kuko Urukiko rw’Ubucuruzi rwabisobanuye neza mu rubanza RCOM 00471/2023/TC, ko ibirebana n’ indishyi zikomoka ku kuba harafatiriwe kontineri z’umuceri maze rukabifataho umwanzuro, ku buryo nta kindi cyemezo cyakongera kubifatwaho mu rundi rubanza. Kandi ko muri urwo rubanza hanasuzumwe ibijyanye n’umwenda, ruvuga ko rutarebwa n’ikibazo cy’ifatira kuko byasuzumwe mu rundi rubanza, ndetse ko rwaragennye inyungu rushingite ku murongo watanzwe n’Urukiko rwikirenga mu rubanza RS/INJUST/RCOM 00014/2022/SC rwaciwe ku wa 31/03/2023, maze rukayigenera inyungu zingana n’amadolari ibihumbi ijana na mirongo itatu na bitanu n’ijana na mirongo itandatu n’abiri (135,162 USD), igihembo cya Avoka na amafaranga y’ikurikiranarubanza angana na miliyoni imwe n’ibihumbi ijana (1.100.000 Frw). Isoza isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka.

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[9] Mu rubanza RCOMA 00618/2023/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 27/06/2024 rwemeje ibi bikurikira: a. ko ubujurire bwatanzwe na GIANT IMPORT AND EXPORT Ltd nta shingiro bufite, b. ko nta gihinduka ku mikirize y’urubanza rwajuririwe RCOM 00499/2023/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 17/11/2023 ihamaho mu ngingo zayo zose, c. ko GIANT IMPORT AND EXPORT Ltd iha PRIME TRUCKING SERVICES AFRICA Ltd indishyi zingana n’ibihumbi magana arindwi (700.000Frw akubiyemo igihembo cya Avocat n’ikurikiranarubanza. d. ko igarama ryatanzwe rihera mu isanduku ya Leta. [10] GIANT IMPORT AND EXPORT Ltd yajuririye urubanza RCOMA 00618/2023/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 27/06/2024 mu Rukiko rw’Ubujurire, ubujurire bwayo bwandikwa kuri RCOMAA 00045/2024/CA, inenga kuba Urukiko Rukuru rw’Ubucuruzi mu guca urubanza RCOMA 00618/2023/HCC rwarirengagije amategeko, no kuba rwarirengagije ibimenyetso yarushyikirije. Isoza isaba amafaranga y’igihembo cya Avoka ndetse n’ay’ikurikiranarubanza [11] Nyuma y’uko ku wa 29/09/2025 habaye inama ntegurarubanza uwajuriye atitabye nta mpamvu, iburanisha ry’urubanza ryashyizwe ku wa 05/11/2025, uwo munsi hitaba gusa uregwa ahagarariwe na Me Kalimba Daniel na Me Ntwali Elvis, naho uwajuriye atitabye nta n’impamvu yabigaragarije. Ku birebana n’ukutitaba k’uwajuriye, abahagarariye uregwa basabye Urukiko gusiba urubanza, ariko uregwa agahabwa amafaranga miliyoni eshanu (5.000.000Frw) yishyuye umunyamategeko umuburanira, kubera gukomeza kumushora mu manza z’amaherere, n’amafaranga ibihumbi magana abiri (200.000 Frw) y'ikurikiranarubanza, hakurikijwe ibiteganywa n’ingingo ya 111 y’Itegeko N22/2018 ryo ku wa 29/04/2018 ryerekeye Imiburanishirize y’Imanza z’Imbonezamubano, iz’Ubucuruzi, iz’Umurimo n’iz’Ubutegetsi. Urukiko rwariherereye, nyuma ruhita ruca urubanza mu ntebe y’abacamanza mu buryo bukurikira: II. IBIBAZO BIGIZE URUBANZA N’ISESENGURWA RYABYO 1.Kumenya niba ubujurire bwa GIANT IMPORT AND EXPORT (GIE) Ltd bugomba gusibwa mu gitabo cy’ibirego [12] Ababuranira Prime Trucking Services Africa Ltd, bashingiye ku mahitamo bahabwa n’ingingo ya 54 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye Imiburanishirize y’Imanza z’Imbonezamubano, iz’Ubucuruzi, iz’Umurimo n’iz’Ubutegetsi, basaba ko kubera ukutitaba kwa GIANT IMPORT AND EXPORT (GIE) Ltd ikirego cy’ubujurire yatanze gisibwa hakagumaho imikirize y’urubanza rwajuririwe rwaciwe n’Urukiko Rukuru. UKO URUKIKO RUBIBONA [13] Ingingo ya 54 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye Imiburanishirize y’Imanza z’Imbonezamubano, iz’Ubucuruzi, iz’Umurimo n’iz’Ubutegetsi iteganya ibikurikira ″iyo urega atitabye Urukiko nta mpamvu, uregwa ashobora gusaba ko urubanza rusibwa cyangwa agasaba ko ruburanishwa mu mizi yarwo, urubanza ruciwe rukazafatwa nk’aho rwaburanishijwe

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ababuranyi bahari, keretse iyo Urukiko, ku nyungu z’ubutabera, rusanze ari ngombwa ko urubanza rwimurirwa ku yindi tariki kugira ngo urega yongere ahamagarwe. Iyo urubanza rusibwe, icyo cyemezo kiba kivanyeho urubanza, n’amagarama yatanzwe yose agaherera k’urega″. [14] Isesengura ry’ingingo ivuzwe haruguru ku birebana n’uburenganzira bw’uregwa iyo urega atitabye ndetse n’ingaruka z’ikoreshwa ry’ubwo burenganzira, rigaragaza ko ari uburenganzira bw’uregwa iyo umurega atitabye Urukiko bwo guhitamo hagati yo gusibisha ikirego yarezwe no kukiburanaho uwamureze adahari kandi agafatwa nk’uhari, naho ibijyanye no kwimura iburanisha kugira ngo urega yongere ahamagarwe bikaba ari icyemezo cyaturuka gusa ku bushishozi bw’Urukiko iyo rusanga ari byo biri mu nyungu z’ubutabera. Iyi ngingo kandi isoza igaragaza ko iyo Urukiko ruhaye ishingiro ubusabe bw’uregwa bw’uko ikirego gisibwa, ikivanwaho ari urubanza ku rwego Urukiko rwari rwararuregeweho kandi uwari waruregeye akaba adasubizwa amagarama yarutangiye kuri urwo rwego. Ibi bikaba bivuze ko iyo urubanza rusibwe ruri ku rwego rw’ubujurire, hasigaraho imikirize y’urubanza rwari rwajuririwe, mbese ibintu bigasubira nk’aho ubwo bujurire butigeze bubaho. [15] Urukiko rusanga kuba ku wa 05/11/2025 GIANT IMPORT AND EXPORT (GIE) Ltd yareze (wajuriye) itaritabye ndetse ikaba itarigeze yitaba mu nama ntegurarubanza yabanjirije iryo buranisha , Prime Trucking Services Africa Ltd iregwa yo ikitaba mu buryo bwuzuye bukurikije amategeko yunganiwe n’aba Avoka bayo kandi igasaba ko urubanza rusibwa, ubusabe bwayo bugomba guhabwa ishingiro, cyane cyane ko Urukiko mu bushishozi bwarwo rusanga kwimura iburanisha nta zindi nyungu z’ubutabera zigihari rwaba rugamije kuramira, hashingiwe ku ngingo ya 54 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 yibukijwe haruguru. Uru Rukiko rukaba rusanga uru rubanza ku rwego rw’ubujurire bwa kabiri rugomba gusibwa mu gitabo cy’Urukiko rw’Ubujurire nk’uko byifujwe n’uwarezwe witabye, hakagumaho imikirize y’urubanza rwajuririwe rwaciwe n’Urukiko Rukuru rw’Ubucuruzi.

2.Ku byerekeye amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa n’uregwa. [16] Abahagarariye Prime Trucking Services Africa Ltd basaba Urukiko rw’Ubujurire gutegeka Giant Import and Export Ltd kwishyura Prime Trucking Services Africa Ltd amafaranga miliyoni eshanu (5.000.000Frw) yishyuye umunyamategeko uyiburanira, kubera gukomeza kuyishora mu manza z’amaherere, n’amafaranga ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza, hakurikijwe ibiteganywa n’ingingo ya 111 y’Itegeko N 22/2018 ryo ku wa 29/04/2018 ryerekeye Imiburanishirize y’Imanza z’Imbonezamubano, iz’Ubucuruzi, iz’Umurimo n’iz’Ubutegetsi. UKO RUKIKO RUBIBONA [17] Ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ibikurikira: ʺIkirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”.

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[18] Urukiko rurasanga GIANT IMPORT AND EXPORT (GIE) Ltd igomba kwishyura PRIME TRUCKING SERVICES AFRICA (PTSA) Ltd amafaranga y’ibyagenze ku rubanza kuri uru rwego n’ubwo ikirego cye kigomba gusibwa ntikiburanishwe mu mizi, nk’uko biteganywa n’ingingo ya 111 y’Itegeko nº22/2018 yibukijwe haruguru, kuko uregwa yiyambaje aba Avoka bo kumuburanira urubanza kuri uru rwego ndetse akagira ibyo atakaza arukurikirana. Mu bushishozi bwarwo Urukiko rurasanga amafaranga ikwiye ari ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza kuri uru rwego, yiyongera ku bindi yagenewe n’Urukiko Rukuru rw’Ubucuruzi mu rubanza rwajuririwe. III. ICYEMEZO CY’URUKIKO [19] Rwemeje ko ikirego cy’ubujurire RCOMAA 00045/2024/CA cyatanzwe na GIANT IMPORT AND EXPORT (GIE) Ltd gisibwe mu bitabo by’Urukiko rw’Ubujurire, hakagumaho imikirize y’urubanza rwari rwajuririwe rwaciwe n’Urukiko Rukuru rw’Ubucuruzi; [20] Rutegetse GIANT IMPORT AND EXPORT (GIE) Ltd kwishyura PRIME TRUCKING SERVICES AFRICA (PTSA) Ltd amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza kuri uru rwego, yiyongera ku byo yategetswe mu rubanza rwajuririwe; [21] Ruvuze ko amafaranga yatanzweho igarama ry’urubanza na GIANT IMPORT AND EXPORT (GIE) Ltd kuri uru rwego ahwanye n’ibyarukozwemo.