CORAR v. FREIGHTLINERS

CORAR v. FREIGHTLINERS

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2011-05-13 - Case/document no.: RCOMA 0061/09/CS - Collection: Supreme Court

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CORAR v. FREIGHTLINERS [Rwanda URUKIKO RW’IKIRENGA – 2011 SC – RCOMA 0061/09/CS (Mukanyundo, P.J., Munyangeri na Rugabirwa, J.) Kuwa 13 Gicurasi 2011] Amategeko y’ubwikorezi – Ipakurura ry’imizigo yambutse imipaka y’ibihugu – Ibicuruzwa ntibishobora gupakururwa no guhindurirwa uburyo bitwawemo bidatangiwe na gasutamo uburenganzira bwanditse kandi bigakorwa abakozi ba gasutamo bahari – Gupakurura ibicuruzwa no guhindura uburyo bitwawemo bikorwa hakurikijwe amabwiriza ya gasutamo n’amategeko ariho – Iyo hari impanuka yabaye hagakorwa inyandiko zikozwe n’abo amategeko atahaye ububasha ntizishobora gushingirwaho mu kwemeza ibyangirikiye muri iyo mpanuka, Itegeko n° 21/2006 ryo kuwa 28/04/2006 rigenga imikorere ya gasutamo Ingingo ya 69. Amategeko y’ubwishingizi – Indishyi zibyangirikiye mu mpanuka – Amasezerano akozwe k’uburyo bukurikije amategeko, aba itegeko ku bayagiranye – Mu kwishyuza indishyi z’ibyangirikiye mu mpanuka hakurwamo izirebana n’ibyarokotsemo bikagurishwa niyo bya byaragurishijwe ku giciro kidashimishije mu gihe zasabwe – Urukiko rushobora gutegeka ko uwasabye indishyi atazigenerwa mu gihe uwo baburana afite ibyo atsindiye mu rubanza, Iteka ryo kuwa 30/07/1888 rishyiraho Igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, Ingingo ya 33. Amategeko mbonezamubano – Inyungu z’ubukererwe, – Indishyi z’ingendo n’igihembo cya Avoka – Inyungu z’ubukererwe zibarirwa

ku mafaranga umuburanyi aba yatsindiye mu rubanza naho Urukiko ntacyo rugenera usaba indishyi z’ingendo mu gihe ikimenyetso ashingiraho nta gaciro rwagihaye – Nta gihembo cya Avocat umuburanyi ugisaba agenerwa mu gihe afite ibyo yatsindiwe mu rubanza, Iteka ryo kuwa 30/07/1888 rishyiraho Igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, Ingingo ya 44. Incamake y’ikibazo: Uregwa yagiranye amasezerano y’ubwishingizi na n’uwajuriye, hishingirwa icyayi cya OCIR THE uwajuriye yagombaga kujya avana MATA na KITABI kikagezwa MOMBASA muri KENYA yifashishije imodoka yakodesheje za sosiyete BIG STAR. Tariki 05/03/2008 na tariki 16/03/2008 imodoka zari zikoreye icyayi zakoze impanuka, ariko kwishyura ibyangirikiye muri izo mpanuka byateye impaka bituma uregwa atanga ikirego mu Rukiko Rukuru rw’Ubucuruzi arega uwajuriye ko atubahirije amasezerano y’ubwishingizi yo kuwa 06/02/2008 bagiranye. Urwo Rukiko rwategetse uwajuriye kubitangira indishyi, inyungu n’igihembo cya Avoka. Uwajuriye yajuririye Urukiko rw’Ikirenga avuga ko Urukiko Rukuru rw’Ubucuruzi rwayiciye indishyi kandi amategeko agenga ipakurura ry’imizigo yambutse imipaka y’ibihugu atarubahirijwe, ko nta n’icyemeza ko hari icyayi cyangiritse mu mpanuka yo kuwa 05/03/2008, ko no kubyerekeye impanuka yo kuwa 16/03/2008 indishyi yaciwe zirenze agaciro k’ibyangiritse, anasaba indishyi zo gushorwa mu manza ku maherere. Incamake y’icyemezo:1. Ibicuruzwa ntibishobora gupakururwa no guhindurirwa uburyo bitwawemo bidatangiwe na gasutamo uburenganzira bwanditse kandi bigakorwa abakozi ba gasutamo bahari. Bityo transbordement yakozwe nyuma y’impanuka yo kuwa 05/03/2008

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itarakurikije amategeko kuko Kenya Revenue Authority itigeze ibimenyeshwa, bityo inyandiko zakozwe na Police kimwe n’izakozwe n’abakozi ba OCIR THE bakorera kuri Warehouses zo muri Kenya zikaba zitashingirwaho mu kwemeza ibyangirikiye muri iyo mpanuka kuko abazikoze ataribo amategeko yahaye ububasha bwo kubikora. Kuba kandi uregwa nk’umunyamwuga yaramenyekanishije impanuka yo kuwa 16/03/2008 ntabikore kuyavuzwe haruguru, indishyi asaba akaba ntazo yagenerwa.

2. Amasezerano akozwe k’uburyo bukurikije amategeko, aba itegeko ku bayagiranye. Kuba uwajuriye yaragiranye n’uregwa amasezerano y’ubwishingizi bwo kwishyura icyayi cyakwangirikira mu mpanuka, ikigaragara ni uko uregwa yishyuza uregwa indishyi z’icyayi cyangiritse hakubiyemo n’izirebana n’icyayi cyarokotse kikanagurishwa, byumvikana rero kouwajuriye atakwishyura ibyagurishijwe, n’ubwo byaba byaragurishijwe ku giciro kitamushimishije, kuko bidateganyijwe mu masezerano y’ubwishingizi yagiranye n’uregwa.

3. Uwajuriye nta ndishyi yagenerwa kubera ko uregwa afite ibyo itsindiye muri uru rubanza.

4. Inyungu za 25% uregwa asaba uwajuriye kubera ko yatinze kumwishyura yazihabwa, ariko zikabarirwa ku mafaranga yatsindiye angana na 2.825.618 Frw. Bityo zikaba zingana na 1.730.691Frw.

5. Uwajuriye ntiyagenerwa indishyi z’ingendo yakoze ijya gushaka raporo ya Police ku mpanuka yabereye muri Kenya kuwa 05/03/2008 kuko iyo raporo nta gaciro yahawe. Amafaranga y’igihembo cya Avocat nayo ntayo yagenerwa kubera ko afite ibyo yatsindiwe muri uru rubanza. Ubujurire bufite ishingiro kuri bimwe. Urubanza rwajuririwe ruhindutse kuri bimwe. Ubujurire bwuririye ku bundi bufite ishingiro kuri bimwe Amagarama aherereye ku baburanyi bombi. Amategeko yashingiweho: Itegeko n° 21/2006 ryo kuwa 28/04/2006 rigenga imikorere ya gasutamo Ingingo ya 69. Iteka ryo kuwa 30/07/1888 rishyiraho Igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, Ingingo ya 33 na 44. Nta manza zifashishijwe: Urubanza I. IMITERERE Y’ URUBANZA [1] FREIGHTLINERS yagiranye amasezerano na OCIR THE yo kujya iyikorerera icyayi ikijyana muri Kenya. Kugirango ishobore gukora uwo murimo, yakodesheje imodoka z’isosiyete yitwa BIG STAR. Ku rundi ruhande kuwa 06/02/2008 FREIGHTLINERS yagiranye

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amasezerano y’ubwishingizi na CORAR, hishingirwa icyayi cya OCIR THE cyagombaga kuvanwa MATA na KITABI kikagezwa MOMBASA muri KENYA. [2] Tariki 05/03/2008 na tariki 16/03/2008 imodoka zari zikoreye icyayi cya OCIR THE zakoze impanuka, ariko kwishyura ibyangirikiye muri izo mpanuka byateye impaka hagati ya FREIGHTLINERS na CORAR bituma FREIGHTLINERS itanga ikirego mu Rukiko Rukuru rw’Ubucuruzi irega CORAR kuba itarubahirije amasezerano y’ubwishingizi yo kuwa 06/02/2008 bagiranye. Urwo Rukiko rwategetse CORAR guha FREIGHTLINERS indishyi zingana na 29.208.681Frw n’inyungu zingana na 3.457.027 Frw na 300.000 Frw y’igihembo cya Avocat, yose hamwe akaba 32.965.708 Frw. [3] CORAR yajuririye urubanza mu Rukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rwayiciye indishyi kandi amategeko agenga ipakurura ry’imizigo yambutse imipaka y’ibihugu atarubahirijwe, nta n’icyemeza ko hari icyayi cyangiritse mu mpanuka yo kuwa 05/03/2008, ko no kubyerekeye impanuka yo kuwa 16/03/2008 n’ubwo yemera ko hari icyayi cyangiritse, indishyi yaciwe zirenze agaciro k’ibyangiritse, ko ahubwo FREIGHTLINERS igomba kuyiha 2.000.000 Frw y’indishyi kubera kuyishora mu manza ku maherere. [4] Urubanza rwaburanishijwe mu ruhame kuwa 17/08/2010, kuwa 13/01/2011 no kuwa 05/04/2011, CORAR iburanirwa na Me KAYITARE Serge naho FREIGHTLINERS iburanirwa na Me NDOLIMANA Pierre. Urukiko kandi rwagiye gukora iperereza

muri services za gasutamo kuwa 08/11/2010, muri uru rubanza na none humviswe umutangabuhamya witwa NDUWIMANA Pascal. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1. Ikibazo cyo kumenya niba mu mpanuka yo kuwa 05/03/2008 amategeko yerekeye transbordement yarubahirijwe. [5] Ku byerekeye impanuka yo kuwa 05/03/2008, CORAR ivuga ko amafaranga bayishyuza itayatanga kubera ko uretse ko nta n’icyayi kigeze cyangirika muri iyo mpanuka, ko amategeko agenga ipakurura ry’imizigo yambutse imipaka y’ibihugu atubahirijwe bitewe n’uko FREIGHTLINERS yapakuruye icyayi cyari mu modoka yagize impanuka ikagipakira mu yindi itabanje kubimenyesha Kenya Revenue Authority kandi ari yo ifite ububasha bwo kwemeza ibyangiritse mu mpanuka, bityo ikaba nta ndishyi yatanga ngo kuko FREIGHTLINERS yasabwe impapuro za gasutamo ikazibura. Uburanira CORAR avuga kandi ko icyerekana ko FREIGHTLINERS yanze kubikora ku bw’agahimano ari uko mu mpanuka yo kuwa 16/03/2008 ho yahise ihamagaza services za gasutamo za Kenya Revenue Authority. CORAR ivuga na none ko ibyo FREIGHTLINERS yitwaza ko umushoferi na komvuwayeri b’imodoka bapfuye hakabura ubara inkuru y’impanuka nta gaciro byahabwa kuko uwaje gupakira yagombaga kubimenyesha Kenya Revenue Authority. [6] CORAR ivuga ariko ko mu gihe urukiko rwabibona ukundi, isanga raporo yo kuwa 10/04/2008 yakozwe na Police ya MTITO ANDEI ari yo yahabwa agaciro, kuko yemeza ko nta cyayi cyangirikiye muri iyo mpanuka, ahubwo ko cyapakiwe mu yindi modoka n’umushoferi wa BIG STAR witwa NDUWIMANA Pascal, kikajyanwa aho kigurishirizwa i Mombasa.

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[7] FREIGHTLINERS yo ivuga ko mu mpanuka yo ku wa 5/3/2008 imodoka yituye hasi scellés zigacika, bigatuma imizigo yari itwaye inyanyagira hasi ; ko rero CORAR igomba kuyiha indishyi z’icyayi cyangirikiye muri iyo mpanuka. Uburanira FREIGHTLINERS avuga kandi ko nta kuntu bashoboraga kumenyesha Kenya Revenue Authority iyo mpanuka kubera ko umushoferi na komvuwayeri bose bari bapfuye. Avuga ko CORAR igomba kuriha icyayi cyangirikiye muri iyo mpanuka kubera ko bari basezeranye kujyana kureba iyo mpanuka muri Kenya ariko CORAR iza kwisubiraho itanabimenyesheje FREIGHTLINERS aribwo yaje gufata gahunda yo kujyayo yonyine. [8] Uburanira FREIGHTLINERS avuga ko raporo yo kuwa 10/04/2008 yakozwe na Police ya Kenya itahabwa agaciro kubera ko yanditswe ku rupapuro rusanzwe, ko itagaragaza uwo yohererejwe kandi ko nta kimenyetso nka gitansi yaguriweho cyerekana ko yakozwe n’ubuyobozi bubifitiye ububasha, ndetse ikaba nta n’aho yanditse mu bitabo by’ubuyobozi. We ngo asanga raporo yo kuwa 10/11/2008 yishyuwe mu buyobozi bwa Police, kandi na Police yo muri Kenya ikaba iyemera, ari yo yashingirwaho hemezwa ko CORAR iryozwa ibyangirikiye mu mpanuka. [9] Ingingo ya 69 y’itegeko n° 21/2006 ryo kuwa 28/04/2006 rigenga imikorere ya gasutamo igira iti ibicuruzwa ntibishobora gupakururwa no guhindurirwa uburyo bitwawemo bidatangiwe na gasutamo uburenganzira bwanditse kandi bigakorwa abakozi ba

gasutamo bahari. Gupakurura ibicuruzwa no guhindura uburyo bitwawemo bikorwa hakurikijwe amabwiriza ya gasutamo n’amategeko ariho. [10] Taliki ya 08/11/2010, Urukiko rwagiye ku biro bya services za gasutamo rubaza abakozi ku byerekeranye n’uburyo ipakurura n’ipakira (transbordement) bikorwa iyo habaye impanuka, barusobanurira ko, iyo imodoka zitwaye ibicuruzwa zikoze impanuka, ko services za gasutamo ari zo zonyine ziyambazwa kugira ngo zikore inyandiko yemeza ibyangiritse n’ibyarokotse. [11] Ku byerekeye impanuka yo kuwa 05/03/2008, n’ubwo umushoferi na komvuwayeri bari bapfuye, nta cyari kubuza FREIGHTLINERS guha NDUWIMANA Pascal yatumye gukora transbordement amabwiriza yo kubanza kumenyesha services za gasutamo za Kenya iby’iriya mpanuka kugira ngo zikore raporo ku mizigo imodoka yari yikoreye. [12] Hakurikijwe ibiteganywa n’ingingo ya 69 y’itegeko n° 21/2006 ryo kuwa 28/04/2006 ryavuzwe haruguru, Urukiko rurasanga transbordement yakozwe nyuma y’impanuka yo kuwa 05/03/2008 itarakurikije amategeko kuko Kenya Revenue Authority itigeze ibimenyeshwa, bityo inyandiko zakozwe na Police kimwe n’izakozwe n’abakozi ba OCIR THE bakorera kuri Warehouses zo muri Kenya zikaba zitashingirwaho mu kwemeza ibyangirikiye muri iyo mpanuka kuko abazikoze ataribo amategeko yahaye ububasha bwo kubikora nk’uko byasobanuwe haruguru. [13] Byongeye kandi FREIGHTLINERS nk’umwikorezi w’umunyamwuga (Professionel) ntiyashoboye kugaragariza Urukiko impamvu ifatika yatumye itamenyesha Kenya Revenue Authority impanuka yo kuwa 05/03/2008, nyamara yarabikoze ku mpanuka yo kuwa 16/03/2008, bityo rero indishyi isaba ikaba ntazo yagenerwa.

2. Ku byerekeye kumenya ingano y’icyayi kigomba kwishyurwa mu mpanuka y’imodoka RAB 535D yabaye tariki ya 16/03/2008.

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[14] CORAR ivuga ko n’ubwo yemera ko mu mpanuka yo kuwa 16/03/2008 hari icyayi cyangiritse, isanga umubare FREIGHTLINERS iyisaba kwishyura urenze ingano y’icyayi cyangiritse, ikaba rero ishingiye kuri raporo yakozwe na Kenya Revenue Authority yumva yakwishyura imifuka 36 kuko ari yo igaragara ko yangiritse. [15] FREIGHTLINERS ivuga ko n’ubwo hari icyayi cyarokotse mu mpanuka yo kuwa 16/03/2008, kuba cyarahungabanyijwe muri transbordement byabateye igihombo kuko cyagurishijwe make bitewe n’uko cyari cyataye uburyohe kuko VENUS TEA BROKERS LTD yakiguze ku giciro cyo hasi itanze 1,25$ ku kilo aho kwishyura 1,70$ nk’uko byari biteganyijwe (reba cote 75 ya dosiye). [16] Ingingo ya 33 y’Iteka ryo kuwa 30/07/1888 rishyiraho Igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano iteganya ko amasezerano akozwe k’uburyo bukurikije amategeko, aba itegeko ku bayagiranye [17] Urukiko rurasanga CORAR yaragiranye na FREIGHTLINERS amasezerano y’ubwishingizi bwo kwishyura icyayi cyakwangirikira mu mpanuka. Ikigaragarira Urukiko ariko, n’uko FREIGHTLINERS yishyuza CORAR indishyi z’icyayi cyangiritse hakubiyemo n’izirebana n’icyayi cyarokotse kikanagurishwa, byumvikana rero ko CORAR itagomba kwishyura ibyagurishijwe, n’ubwo byaba byaragurishijwe ku giciro kitabashimishije, kuko bidateganyijwe mu masezerano y’ubwishingizi yagiranye na FREIGHTLINERS. [18] Byongeye kandi, mu ibaruwa yo kuwa

19/05/2008 FREIGHTLINERS yandikiye OCIR THE ikagenera CORAR kopi (copie) hagaragaramo ko yemera ko icyayi cyangirikiye mu mpanuka yo kuwa 16/03/2008 kingana n’ibiro 95,40 aribyo bingana n’imifuka 36, Urukiko rukaba rusanga rero CORAR igomba kwishyura FREIGHTLINERS indishyi zihwanye n’agaciro k’iriya mifuka 36 kangana na 2.825.618 Frw (5194,73 USD) hakurikijwe ibiciro by’icyo gihe nk’uko byagaragajwe . [19] CORAR ivuga ko FREIGHTLINERS igomba kuyiha 2.000.000 Frw y’indishyi kubera kuyikurura mu manza ku maherere, FREIGHTLINERS yo ivuga ko ntayo yatanga kubera ko CORAR nk’umwishingizi yanze kwishyura ibyangirikiye mu mpanuka bituma FREIGHTLINERS yiyambaza inkiko. [20] Urukiko rurasanga nta ndishyi CORAR yagenerwa kubera ko FREIGHTLINERS ifite ibyo itsindiye muri uru rubanza.

3. Ubujurire bwuririye ku bundi. [21] FREIGHTLINERS isaba ko yahabwa inyungu za 25% ku ndishyi za 29.208.681 Frw kuva ku munsi yahereyeho CORAR integuza ariwo kuwa 12/12/2008 kugeza umunsi umwenda uzishyurirwa, hashingiwe ku ngingo ya 44 y’Igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano. Ikindi uburanira FREIGHTLINERS asaba n’uko yahabwa 10.000.000 Frw kubera ingendo yakoze ijya muri Kenya kureba raporo ya Police ku mpanuka, akanasaba 10% y’igihembo cya Avocat ku mubumbe w’amafaranga yose.

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[22] CORAR yo ivuga ko indishyi FREIGHTLINERS yaka itazitanga kubera ko yanze kugaragaza ibimenyetso by’ibyangijwe byose bitanzwe n’ababifitiye ububasha, ko rero amakosa ari ayayo, ikaba itayashingiraho isaba indishyi. [23] Urukiko rurasanga inyungu za 25% FREIGHTLINERS isaba CORAR kubera ko yatinze kuyishyura yazihabwa, ariko zikabarirwa ku mafaranga yatsindiye angana na 2.825.618 Frw , abazwe mu buryo bukurikira: 2.825.618x25x882= 1.730.691Frw. 100x360 [24] Ku byerekeye indishyi z’ingendo yakoze ijya gushaka raporo ya Police ku mpanuka yabereye muri Kenya kuwa 05/03/2008, Urukiko rusanga ntazo yagenenerwa kuko iyo raporo nta gaciro yahawe. Amafaranga y’igihembo cya Avocat nayo ntayo yagenerwa kubera ko ifite ibyo yatsindiwe muri uru rubanza. III. ICYEMEZO CY’URUKIKO [25] RWEMEJE ko ubujurire bwa CORAR bufite ishingiro kuri bimwe. [26] RWEMEJE ko urubanza RCOM 0035/08/HCC rwajuririwe ruhindutse kuri bimwe. [27] RWEMEYE kwakira ubujurire bwuririye ku bundi bwa FREIGHTLINERS kuko bwatanzwe mu buryo n’inzira bikurikije amategeko ariko ko bufite ishingiro kuri bimwe. [28] RUTEGETSE CORAR guha FREIGHTLINERS 4.556.309 Frw, itayatanga mu gihe cy’iminsi 8, ayo mafaranga agakurwa mu byayo ku ngufu za Leta . [29] RUTEGETSE CORAR gutanga umusogongero wa Leta wa 4% y’amafaranga itegetswe kwishyura , ahwanye na 182.252 Frw, itayatanga mu gihe cy’iminsi 8, ayo mafaranga agakurwa mu byayo ku ngufu za Leta. [30] RUTEGETSE FREIGHTLINERS na CORAR gufatanya kwishyura 40.700 Frw y‘amagarama y’urubanza, buri wese agatanga 20.350 Frw, itayatanga mu gihe cy’iminsi 8, ayo mafaranga agakurwa mu byayo ku ngufu za Leta .