INN WEST LLC v. KINAZI CASSAVA PLANT LTD

# INN WEST LLC v. KINAZI CASSAVA PLANT LTD

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-07-17 - Case/document no.: RS/INJUST/RCOM 00020/2024/SC - Collection: Supreme Court

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INN WEST LLC v. KINAZI CASSAVA PLANT LTD [Rwanda URUKIKO RW’IKIRENGA – RS/INJUST/RCOM 00020/2024/SC (Cyanzayire, P.J., Kazungu na Kalihangabo, J.) 17 Nyakanga 2025] Amategeko agenga imiburanishirize y’imanza z’imbonezamubano – Ibimenyetso – Inshingano y’urega ku bijyanye n’ibimenyetso – Urega agomba kugaragaza ibimenyetso by’ibyo aregera, yabibura uwarezwe agatsinda. Incamake y’ikibazo: Kinazi Cassava Plant Ltd na Inn West Llc bagiranye y’ubucuruzi bwambukiranya imipaka, Inn West Llc yemera gucuruza ifu y’ubugari itunganywa n’uruganda rwa Kinazi Cassava Plant Ltd, iyigurisha mu bihugu bya Leta Zunze Ubumwe z’Amerika (USA) na Canada, naho inshingano za Kinazi Cassava Plant Ltd zikaba guha Inn West Llc ifu y'ubugari, nayo ikishyura 50% mbere y’uko iyitwara, andi 50% akishyurwa nyuma y’uko ifu imaze kwakirwa. Impande zombi ntizumvikanye ku bijyanye n’uburyo ifu yagiye yishyurwa, bituma Kinazi Cassava Plant Ltd itanga ikirego mu Rukiko rw’Ubucuruzi ivuga ko Inn West Llc itubahirije amasezerano, isaba ko yategekwa kuyishyura umwenda ungana na 139.020 USD. Urukiko rw’Ubucuruzi rwaciye urubanza rwemeza ko Inn West Llc ifitiye Kinazi Cassava Plant Ltd umwenda ungana na 69.510 USD, Kinazi Cassava Plant Ltd nayo ikaba ifitiye Inn West Llc umwenda ungana na 44.274 USD, rwemeza ko mu guhwanya imyenda Inn West Llc ariyo igomba kwishyura Kinazi Cassava Plant Ltd 25.236 USD. Inn West Llc yajuririye mu Rukiko Rukuru rw’Ubucuruzi, ivuga ko Kinazi Cassava Plant Ltd ari yo iyibereyemo umwenda ungana na 44.274 USD, uboneka nyuma yo guhwanya imyenda ku mpande zombi. Urukiko mu guca urubanza rwemeza ko ubujurire nta shingiro bufite, nta gihindutse ku mikirize y’urubanza rwaciwe ku rwego rwa mbere, rutegeka Inn West Llc kwishyura Kinazi Cassava Plant Ltd umwenda wemejwe mu rubanza rwajuririwe ungana na 25.236 USD. Inn West Llc yandikiye Perezida w’Urukiko rw’ubujurire asaba gusubirishamo urwo rubanza ku mpamvu z’akarengane, nawe amaze gusuzuma ako karengane, yandikira Perezida w’Urukiko rw’Ikirenga asaba ko urwo rubanza rwasubirwamo ku mpamvu z’akarengane, nawe yemeza ko rusubirwamo ruburanishwa n’Urukiko rw’Ikirenga. Mu miburanire ya Inn West Llc mu rubanza rusubirwamo ku mpamvu z’akarengane, yavugaga ko akarengane kayo gashingiye ku kuba Urukiko Rukuru rw’Ubucuruzi rwarirengagije ibimenyetso bigaragaza ko Kinazi Kassava Plant Ltd ari yo ibereyemo Inn West Llc umwenda ungana na 44.274 USD, wabazwe habanje kuvanwamo ibyo uwo ahagarariye agomba Kinazi Kassava Plant Ltd byose, harimo na 69.510 USD. Ku rundi ruhande, Kinazi Cassava Plant Ltd ivuga ko ibyo bimenyetso nta gaciro bikwiye guhabwa, ko ahubwo ari Inn West Llc ibereyemo uwo ahagarariye umwenda ungana na 69.510 USD. Incamake y’icyemezo: Urega agomba kugaragaza ibimenyetso by’ibyo aregera, yabibura uwarezwe agatsinda. Uvuga ko atagitegetswe gukora icyo yategekwaga gukora cyagaragajwe n’ibimenyetso agomba kugaragaza impamvu zakimukuyeho, yabiburira ibimenyetso, uwo baburana akamutsinda.

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Ikirego nta shingiro gifite. 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 12. Nta manza zifashishijwe

Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rukomoka ku masezerano Kinazi Cassava Plant Ltd na Inn West Llc bagiranye ku wa 11/05/2016, arebana n’ubucuruzi bwambukiranya imipaka (Contract for cross border goods distribution). Inn West Llc yemeye gucuruza ifu y’ubugari itunganywa n’uruganda rwa Kinazi Cassava Plant Ltd, iyigurisha mu bihugu bya Leta Zunze Ubumwe z’Amerika (USA) na Canada, naho inshingano za Kinazi Cassava Plant Ltd zikaba guha Inn West Llc ifu y'ubugari, nayo ikishyura 50% mbere y’uko iyitwara, andi 50% akishyurwa nyuma y’uko ifu imaze kwakirwa. [2] Kinazi Cassava Plant Ltd na Inn West Llc ntibumvikanye ku bijyanye n’uburyo ifu yagiye yishyurwa, bituma Kinazi Cassava Plant Ltd itanga ikirego mu Rukiko rw’Ubucuruzi ivuga ko Inn West Llc itubahirije amasezerano, isaba ko yategekwa kuyishyura umwenda ungana na 139.020 USD. Yasobanuye ko nyuma yuko bagiranye amasezerano impande zombi zatangiye kuyashyira mu bikorwa, yoherereza Inn West Llc ifu mu bihe bitandukanye. [3] Kinazi Cassava Plant Ltd yasobanuye kandi ko, uko Inn West Llc yohererezwaga ifu atari ko yahitaga yishyura, ahubwo ko yagiye yishyura buhoro buhoro, nyuma ikaza guhagarika kwishyura burundu. Uku guhagarika burundu nibyo byatumye iyishyuza, ku wa 19/07/2019 Inn West Llc isubiza ko izishyura, ndetse umuyobozi wayo Murego Vincent asinya Promissory Note agaragaza ko Inn West Llc ifitiye Kinazi Cassava Plant Ltd umwenda ku ifu ingana na 46.340 Kgs, bivuze ko yemeraga umwenda ungana na 139.020 USD, ari nawo waregewe. [4] Inn West Llc yireguye ivuga ko itemera uwo mwenda, kuko hari amafaranga yagiye yishyurira Kinazi Cassava Plant Ltd ku buryo habayeho guhwanya imyenda ku mpande zombi, bikaza kugaragara ko Kinazi Cassava Plant Ltd ari yo ahubwo igomba kwishyura 67.074 USD. Inn West Llc yasobanuye ko kuri 139.340 USD Kinazi Cassava Plant Ltd iyishyuza, hari agomba kuvanwamo ateye mu buryo bukurikira : a) Ibiro 46.340 by’ifu byageze kuri Inn West Llc itariki yo kurangira yegereje (expiration date), biba ngombwa ko ku wa 08/07/2019 yandika isaba kugabanyirizwa 50% ku giciro, kugira ngo iyo fu ibashe gucuruzwa vuba ; Kinazi Cassava Plant Ltd ikaba yarabyemeye mu ibaruwa yayo yo ku wa 06/08/2019, bisobanuye ko umwenda wavuye kuri 139.020 USD ukaba 69.510 USD ;

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b) Mu mwaka wa 2017 na 2018, Kinazi Cassava Plant Ltd yoherereje Containers z’ifu umukiriya wayo witwa Christian ntiyazifata, bituma Umuyobozi mukuru wa Kinazi Cassava Plant asaba Umuyobozi Mukuru wa Inn West Llc kumufasha akavana izo containers mu Bubiligi no muri Canada, akazitwara kuzicuruza noneho akishyura ibikenewe byose, bikazavanwa mu mwenda Inn West Llc ifitiye Kinazi Cassava Plant Ltd ; icyo gihe Inn West Llc ikaba yarayishyuriye 170.024 USD ; c) Container ihwanye na toni 18.260 z’ifu Kinazi Cassava Plant Ltd yoherereje Inn West Llc mu mwaka wa 2018, iza idaherekejwe n’inyandiko z’ubuziranenge, bituma ikigo cya USA gishinzwe imiti n’ibiribwa (FDA) kiyifatira, irenza igihe (expiration) Kinazi Cassava Plant Ltd itazizanye ; bityo Kinazi Cassava Plant Ltd ikaba igomba kwirengera ifu ifite agaciro kangana na 27.390 USD, akavanwa mu byo Inn West Llc yishyuzwa ; d) Ifu ifite agaciro kangana na 76.985 USD yohererejwe Inn West Llc ariko iza kohererezwa undi mukiriya, nawe yemera ko ari we uzayishyura nk’uko amasezerano bagiranye abigaragaza. [5] Yakomeje ivuga ko ikindi kigaragaza ko nta mwenda Inn West Llc ibereyemo Kinazi Cassava Plant Ltd, ari ibaruwa yo ku wa 19/02/2019, Kinazi Cassava Plant Ltd yayandikiye iyisaba kumenyesha abagenzuzi bayo bigenga umwenda iyifitiye, maze ku wa 21/04/2019 iyisubiza ko igendeye ku makuru ari mu bitabo by’ibaruramari, Kinazi Cassava Plant Ltd ifitiye Inn West Llc umwenda ungana na 44.274 USD. Yongeyeho ko Kinazi Cassava Plant Ltd itigeze ihakana aya makuru. [6] Mu rubanza RCOM 01298/2022/TC rwaciwe ku wa 13/04/2023, Urukiko rw’Ubucuruzi rwemeje ko Inn West Llc ifitiye Kinazi Cassava Plant Ltd umwenda ungana na 69.510 USD, Kinazi Cassava Plant Ltd nayo ikaba ifitiye Inn West Llc umwenda ungana na 44.274 USD, rwemeza ko mu guhwanya imyenda Inn West Llc ariyo igomba kwishyura Kinazi Cassava Plant Ltd 25.236 USD. [7] Inn West Llc yajuririye Urukiko Rukuru rw’Ubucuruzi, ivuga ko Kinazi Cassava Plant Ltd ari yo iyibereyemo umwenda ungana na 44.274 USD, uboneka nyuma yo guhwanya imyenda ku mpande zombi. Mu rubanza RCOMA 00273/2023/HCC rwaciwe ku wa 17/07/2024, Urukiko Rukuru rw'Ubucuruzi rwemeje ko imikirize y'urubanza rwajuririwe idahindutse, rutegeka Inn West Llc kwishyura Kinazi Cassava Plant Ltd umwenda wemejwe mu rubanza rwajuririwe ungana na 25.236 USD. [8] Urukiko rwafashe icyo cyemezo rushingiye ku mpamvu zikurikira : a) Inn West Llc ntibasha kwerekana raporo yo guhuza imyenda (Account reconciliation), ishingiraho ivuga ko ari yo iberewemo umwenda, yashyizweho imikono n’impande zombi. Promissory Note yo ku wa 19/07/2019 niyo nyandiko ya nyuma (ku matariki) yashyizweho umukono n’impande zombi, kandi nyuma yayo nta yindi bigeze bemeranywaho ; b) Ku birebana na 27.390 USD Inn West Llc ivuga ko ari umwenda iberewemo na Kinazi Cassava Plant Ltd, akomoka ku ifu itujuje ubuziranenge yohererejwe USA-FDA ikayifatira ; Urukiko rushingiye ku kuba mu kimenyetso gitangwa na Inn West Llc cyiswe Notice of FDA Action yo ku wa 22/08/2018, nta hagaragara Kinazi Cassava

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Plant Ltd cyangwa ahavugwa ifu yayo, rwasanze rutakwemeza ko ibivugwa muri iyo nyandiko bireba ifu Kinazi Cassava Plant Ltd yoherereje Inn West Llc. Rwasanze kandi ibyo byagombye kuba byaragaragajwe muri Promissory Note yakozwe ku wa 19/07/2019 ; c) Ku bireba 76.985 USD y’agaciro k’ifu Inn West Llc ivuga ko yohererejwe na Kinazi Cassava Plant Ltd, bakumvikana kuyiha Est Africa Imports, Urukiko rwasanze nta kimenyetso Inn West Llc igaragaza, cyane cyane ko na Notice and release of liability Inn West Llc ivuga ko yasinywe ku wa 07/10/2018 itayigaragaza, ngo inagaragaze ko hemejwemo ko Kinazi Cassava Plant Ltd izayishyura ayo madolari 76.985. [9] Nyuma y’uko Urukiko Rukuru ruciye urwo rubanza, Inn West Llc yandikiye Perezida w’Urukiko rw’Ubujurire isaba ko urubanza RCOMA 00273/2023/HCC rwaciwe n’Urukiko Rukuru rw'Ubucuruzi ku wa 17/07/2024, rwasubirwamo ku mpamvu z'akarengane. Perezida w’Urukiko rw’Ubujurire amaze gusuzuma ubwo busabe, yoherereje Perezida w’Urukiko rw’Ikirenga raporo yarukozeho, nawe yemeza ko rwongera kuburanishwa n’Urukiko rw’Ikirenga, rwandikwa kuri RS/INJUST/RCOM 00020/2024/SC. [10] Urubanza rwaburanishijwe mu ruhame ku wa 02/06/2025, Inn West Llc ihagarariwe na Me Abijuru Emmanuel, naho Kinazi Cassava Plant Ltd ihagarariwe na Me Irazirikana Israël. Me Abijuru Emmanuel uhagarariye Inn West Llc avuga ko akarengane kayo gashingiye ku kuba Urukiko Rukuru rw’Ubucuruzi rwarirengagije ibimenyetso bigaragaza ko Kinazi Kassava Plant Ltd ari yo ibereyemo Inn West Llc umwenda ungana na 44.274 USD, wabazwe habanje kuvanwamo ibyo uwo ahagarariye agomba Kinazi Kassava Plant Ltd byose, harimo na 69.510 USD. Me Irazirikana Israël uhagarariye Kinazi Cassava Plant Ltd we avuga ko ibyo bimenyetso nta gaciro bikwiye guhabwa, ko ahubwo ari Inn West Llc ibereyemo uwo ahagarariye umwenda ungana na 69.510 USD. Iburanisha ry’urubanza ryarapfundikiwe, ababuranyi bamenyeshwa ko ruzasomwa ku wa 18/07/2025. [11] Ibibazo byasuzumwe mu rubanza ni ukumenya niba Kinazi Cassava Plant Ltd ari yo ibereyemo umwenda Inn West Llc, no kumenya ishingiro ry’amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURWA RYABYO

1) Kumenya niba Kinazi Cassava Plant Ltd ari yo ibereyemo umwenda Inn West Llc [12] Me Abijuru Emmanuel uhagarariye Inn West Llc avuga ko inkiko zabanje zitabonye ko Kinazi Cassava Plant Ltd ibereyemo Inn West Llc umwenda ungana na 44.274 USD, nyuma yo guhuza imyenda yose ku mpande zombi, bitewe no kwirengagiza ndetse no kudasesengura neza ibimenyetso bikurikira : a) inyandiko zo ku wa 21/04/20211 zigaragaza ko Kinazi Cassava Plant Ltd ibereyemo Inn West Llc 44.274 USD, nyuma yo guhwanya imyenda ku mpande zombi;

1 Inyandiko yo ku wa 21/04/2021 yiswe ubwumvikane ku mikoranire ; inyandiko yo ku wa 21/04/2021 yiswe Confirmation, n’inyandiko yo ku wa 21/04/2021 yiswe Inn West Llc vs Kinazi Cassava Plant Account Statement.

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b) Inn West Llc vs Kinazi Cassava Plant Account Statement yo ku wa 31/12/2020 ; c) Amasezerano y'ubwumvikane (yo ku wa 21/04/2021) agaragaza mu ngingo ya mbere ko icyagibwagaho impaka ari ukureba niba Kinazi Cassava Plant Ltd izishyura Inn West Llc mu mafaranga cyangwa ibicuruzwa ; d) Email ya Inn West Llc yo ku wa 16/05/2022 yishyuza umwenda wa 44.274 USD Kinazi Cassava Plant Ltd itigeze ihakana, bivuze ko iwemera ; e) Email ya Inn West Llc yo ku wa 26/10/2022 yishyuza Kinazi Cassava Plant Ltd umwenda wa 67.074 USD hamwe na reconciliation table igaragaza inkomoko yawo, Kinazi Cassava Plant Ltd itigeze ihakana ; f) Promissory note yo ku wa 19/07/2019 ; g) Inyandiko Kinazi Cassava Plant Ltd yandikiye Inn West Llc ku wa 06/06/2019 iyemerera discount ya 50% ; h) FDA Detention Kinazi ; i) WhatsApp Communications with Emile Nsanzabaganwa (Container from Canada) ; j) WhatsApp chat with Emile Nsanzabaganwa-Belgium. [13] Me Abijuru Emmanuel atanga kandi ibisobanuro bikurikira : a) Urukiko rwanze guha agaciro inyandiko yitwa Inn West Llc vs Kinazi Cassava Plant account statement, igaragaza ko umwenda wa 44.274 USD wabonetse hamaze kuvanwamo 69.510 USD, kandi ibyo bikaba bigaragara kuri iyo nyandiko ku murongo ubanziriza uwa nyuma, bivuze ko gutegeka Inn West Llc kuyishyura byaba ari ukuyayishyuza inshuro ebyiri ; b) Urukiko rwanze gushingira kuri iyo nyandiko yitwa Inn West Llc vs Kinazi Cassava Plant account statement, ruvuga ko Kinazi Cassava Plant Ltd itayisinyeho, ariko bikaba bitari ngombwa kuko itigeze ibisaba Urukiko cyangwa ngo iyihakane. Ubusanzwe account statement isinywaho n’uruhande rwayikoze kuko atari amasezerano, kandi iyo nyandiko yari umugereka wa Debtors balances confirmation yo ku wa 21/04/2021, yari igamije kugaragariza Kinazi Cassava Plant Ltd uko umwenda wa 44.274 USD wabazwe. Niyo mpamvu izo nyandiko zombi2 zigomba gusuzumirwa hamwe kuko imwe isobanura indi, cyane cyane nka confirmation yavuzwe haruguru, ubwayo yivugira ko ibisobanuro biri ku mugereka (as shown in the reconciliation/statement attached); c) Ibivugwa n’uregwa ko reconciliation ikorwa n’impande zombi zicaranye sibyo, ahubwo buri ruhande rukora reconciliation ukwarwo, impande zombi zikaba zakwicarana gusa iyo basanze badahuza imibare ; d) Inyandiko yitwa confirmation yari igisubizo ku ibaruwa Kinazi Cassava Plant Ltd yari yandikiye Inn West Llc iyisaba kuyimenyesha umwenda iyibereyemo, kuri attachment ya 2 iyisubiza ko nta mwenda iyifitiye, ahubwo ko Kinazi Cassava Plant Ltd ariyo

2 Debtors balances confirmation na Inn West vs Kinazi Cassava Plant Account Statement

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iyibereyemo umwenda wa 44.274 USD. Iyo Kinazi Cassava Plant Ltd isanga hari ibyo itemera, yari kubigaragaza, impande zombi zikicarana zigakosora ibitumvikanwaho, ariko kuba yaricecekeye bigaragaza ko yabyemeye ; e) Promissory note ntiyari inyandiko igaragaza uko umwenda uhagaze ku itariki yakoreweho, ahubwo yari inyandiko igaragaza ingano y’ifu iri muri stock kugira ngo hakorwe discount. Ntabwo kandi yari ikimenyetso rukumbi cy’umwenda Inn West Llc ifitiye Kinazi Cassava Plant Ltd, ahubwo ni ikimenyetso cy’igikorwa kimwe cy’ubucuruzi bw’ibiro 46.000 by’ifu y’imyumbati ; f) Ku birebana n’ibiganiro byo kuri WhatsApp, bwari ubutumwa bujyanye na containers zoherejwe mu Bubiligi no muri Canada, abari bazohererejwe bavuga ko batakizikeneye, bituma Kinazi Cassava Plant Ltd isaba ko zoherezwa muri USA bikozwe na Inn West Llc, muri ibyo biganiro ubuyobozi bwa Kinazi Cassava Plant Ltd bukaba bwaremeraga kwishyura ikiguzi cyose bizatwara muri iyo transport ; g) Ku birebana n’ifu yohererejwe Inn West Llc ariko ntibashe kuyigeraho kubera ko nta cyemezo cy’ubuziranenge cyari cyashyikirijwe FDA-USA, n’ubwo iyo fu itagurishijwe, yari yaramaze kwinjizwa mu bitabo by’ibaruramari ; gukora conciliation note bikaba byari bigamije gusohora muri ibyo bitabo imibare yari yamaze kwinjizwamo, ariko akaba atari amafaranga Inn West Llc yari yamaze kwishyura Kinazi Cassava Plant Ltd, igomba gusubizwa. [14] Me Irazirikana Israël uhagarariye Kinazi Cassava Plant Ltd yireguye atanga ibisobanuro bikurikira : a) Ikimenyetso cya reconciliation statement Inn West Llc isaba ko Urukiko rwashingiraho nta gaciro cyahabwa, kuko ari yo ubwayo yakikoreye, mu gihe ubusanzwe reconciliation ikorwa n’impande zombi, ari nabyo mu kinyarwanda urega avuga ko ari uguhuza imyenda, nyamara ibyo guhuza imyenda bikaba bidakorwa n’uruhande rumwe. Ibimenyetso byashingiweho mu manza zabanje ari byo promissory note, inyandiko yandikiwe aba auditeurs (Debtors balances confirmation) ndetse n’ibaruwa ya Kinazi Cassava Plant Ltd yemereraga Inn West Llc discount ya 50% nibyo bimenyetso byonyine bikwiye guhabwa agaciro ;

b) Hagati y’igihe Inn West Llc yahereye Kinazi Cassava Plant Ltd promissory note n’igihe hakorewe debtors balances confirmation, nta zindi transactions zabaye hagati ya Kinazi Cassava Plant Ltd na Inn West Llc, ku buryo bavuga ko hari icyahinduye ibyagaragajwe muri debtors balances confirmation. Agaciro k’ibyavugwaga muri promissory note yo ku wa 19/07/2019 kari 139.020 USD, kandi hagati y’iyo tariki ya 19/07/2019 kugeza ku itariki ya 19/02/2021 nta bundi bucuruzi bwakozwe hagati ya Inn West Llc na Kinazi Cassava Plant Ltd, ku buryo byagombaga guhindura uwo mubare ; c) Byakozwe nyuma yaho byose nibyo Inn West Llc ubwayo yikoreye, cyane cyane ko imbonerahamwe Inn West Llc iburanisha imyaka yose igaragaramo ari iya mbere y’iyo promissory note, kandi ntiyari gukora promissory note y’amafaranga angana gutyo izi neza ko hari amafaranga Kinazi Cassava Plant Ltd iyibereyemo yo kuva ku wa 09/08/2016 kugeza ku wa 03/08/2018 ; ariyo mpamvu iyo promissory note ari cyo

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kimenyetso kamarampaka hagati y’impande zombi kuko yakozwe ku wa 19/07/2019 nyuma y’iyo myaka yose ; d) Kinazi Cassava Plant Ltd ntiyigeze yemera umwenda w’amadolari ibihumbi mirongo ine na bine, ahubwo ikomeza gushimangira ko inyandiko iwuvuga nta gaciro yahabwa kuko yakozwe na Inn West Llc ku giti cyayo. Ibyo Inn West Llc ivuga ko kuba Urukiko rwarawemeje Kinazi Cassava Plant Ltd ntijuririre icyo cyemezo ari ikimenyetso cy’uko iwemera, Urukiko ntirwabiha agaciro kuko itigeze iwemera ahubwo yanze guhora mu nkiko kuko hari igihe utakazamo ibiruta ibyo uburana ; e) Kinazi Cassava Plant Ltd yemera discount ya 50%, akaba ari yo mpamvu ku mwenda yaregeye ungana na 139.020 USD, isaba kwishyurwa ½ cyawo. UKO URUKIKO RUBIBONA [15] Ingingo ya 12 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 ko urega agomba kugaragaza ibimenyetso by’ibyo aregera, yabibura uwarezwe agatsinda. Iteganya kandi ko uvuga ko atagitegetswe gukora icyo yategekwaga gukora cyagaragajwe n’ibimenyetso agomba kugaragaza impamvu zakimukuyeho, yabiburira ibimenyetso, uwo baburana akamutsinda. [16] Uhagarariye Inn West Llc avuga ko inkiko zo hasi zititaye ku bimenyetso bigaragaza ko nyuma yo guhwanya imyenda, nta mwenda ibereyemo Kinazi Cassava Plant Ltd, ahubwo iyi sosiyete ari yo ibereyemo uwo ahagarariye umwenda ungana na 44.274 USD. Avuga ko ibimenyetso bititaweho bigizwe n’ibi bikurikira : a) Promissory note yo ku wa 19/07/2019 ; b) Inyandiko Kinazi Cassava Plant Ltd yandikiye Inn West Llc ku wa 06/08/2019 iyemerera discount ya 50% ; c) Inyandiko zo ku wa 21/04/2021 zigizwe n’inyandiko yiswe Inn West Llc vs Kinazi Cassava Plant Account Statement, inyandiko yiswe confirmation, n’inyandiko yiswe ubwumvikane ku mikoranire ; d) Email ya Inn West Llc yo ku wa 16/05/2022 yishyuza umwenda wa 44.274 USD ; e) FDA Detention Kinazi yo ku wa 22/08/2018 ; f) WhatsApp Communications with Emile Nsanzabaganwa (Container from Canada) na WhatsApp chat with Emile Nsanzabaganwa-Belgium. [17] Promissory note yo ku wa 19/07/2019 igaragaza ko Inn West Llc yemeye kandi yiyemeje kwishyura Kinazi Cassava Plant Ltd amafaranga ahwanye n’agaciro k’ibiro 46.340 by’ifu, ku nyungu za 0%, azishyurwa mu byiciro guhera mu mezi abiri nyuma yo kwemeza igabanyirizwa ry’igiciro (two months after the approval of discount), kugeza mu ntangiriro z’umwaka wa 2020 (till the beginning of the year 2020). Ababuranyi bemeranywa ko iyo fu yari ifite agaciro ka 139.020 USD.

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[18] Inn West Llc ivuga ko iyi nyandiko ya Promissory note ari kimwe mu byo Kinazi Cassava Plant Ltd yari yayisabye kuzuza kugira ngo ihabwe igabanyirizwa ry’igiciro rya 50%. Bigaragara ko ku wa 08/07/2019, mbere y’uko Promissory note isinywa, Inn West Llc yari yandikiye Kinazi Cassava Plant Ltd iyisaba igabanyirizwa ry’igiciro rya 50%. Kinazi Cassava Plant Ltd yasubije iyi baruwa ku wa 06/08/2019, ivuga ko Inama y’Ubutegetsi yemeje ubwo busabe, ariko ko ari ngombwa kubanza kohereza ishusho y’ibiri mu bubiko no gutangira kwishyura umwenda usigaye. Mu iburanisha ryo ku wa 02/06/2025, uhagarariye Kinazi Cassava Plant Ltd yavuze ko bemera igabanya ry’igiciro rya 50%, bityo ko icyo bishyuza ari ½ cy’umwenda wa 139.020 USD, gihwanye na 69.510 USD. [19] Urukiko rusanga ababuranyi bombi bemeranywa ko nyuma y’igabanya ry’igiciro, umwenda Inn West Llc yari ibereyemo Kinazi Cassava Plant Ltd wasigaye ungana na 69.510 USD ; ikibazo gisigaye akaba ari ukumenya niba nk’uko Inn West Llc ibiburanisha, nyuma yo guhwanya imyenda aya madolari yarishyuwe, ahubwo Kinazi Cassava Plant Ltd ikaba ari yo iyisigaramo umwenda ungana na 44.274 USD. Mu ngingo zikurikira, Urukiko rwasuzumye ibindi bimenyetso byagaragajwe hejuru, Inn West Llc ishingiraho yemeza iby’uyu mwenda. [20] Urukiko rusanga inyandiko yiswe Inn West Llc vs Kinazi Cassava Plant Account Statement yo ku wa 21/04/2021 yarakozwe na Inn West Llc, nyuma y’ibaruwa Kinazi Cassava Plant Ltd yayandikiye iyisaba kugaragaza umwenda yari isigaje kwishyura ku wa 31/12/2020, kubera impamvu z’igenzura (audit) risoza umwaka. Muri iyo baruwa, Kinazi Cassava Plant Ltd yasabaga Inn West Llc kuzuza inyandiko igomba kohererezwa abagenzuzi. Ku wa 21/04/2021, Inn West Llc yujuje iyo nyandiko yiswe “confirmation”, igaragaza ko ariyo iberewemo umwenda ungana na 44.274 USD, hakurikijwe reconciliation/statement iri ku mugereka, Inn West Llc ikaba yarabwiye Urukiko ko iyo statement ari yo yiswe “Inn West Llc vs Kinazi Cassava Plant Account Statement » yavuzwe hejuru. [21] Urukiko rusanga kuri iyo tariki ya 21/04/2021, harakozwe indi nyandiko yavuzwe hejuru yiswe “ubwumvikane ku mikoranire”. Muri iyo nyandiko, hagaragaramo ko hashize igihe kinini hari ikibazo cy’umwenda Kinazi Cassava Plant Ltd ifitanye na Inn West Llc utarumvikanwaho, impande zombi zikaba zihaye igihe cy’ukwezi kugira ngo zisuzumire hamwe ikibazo cy’ubwishyu, zinakirangize mu bwumvikane, cyane cyane ku birebana n’uko ubwishyu buzaboneka, haba amafaranga cyangwa ibicuruzwa. Impande zombi zumvikanye kandi ko mu gihe ukwezi kuzaba gushize nta gisubizo cyabonetse, uruhande rubyifuza ruzashyikiriza ikibazo cy’ubwishyu urukiko rubifitiye ububasha, ari nabyo byakozwe nyuma na Kinazi Cassava Plant Ltd. [22] Urukiko rusanga icyumvikana muri iyi nyandiko, ari uko Kinazi Cassava Plant Ltd itigeze yemera ibikubiye mu nyandiko yiswe “Inn West Llc vs Kinazi Cassava Plant Account Statement », nayo yakozwe ku wa 21/04/2021 ; ibi bikaba bivuguruza ibyo Inn West Llc iburanisha ivuga ko yayemeye kuko yayibonye ntigire icyo iyivugaho. Urukiko rusanga rero inyandiko ziswe “Inn West Llc vs Kinazi Cassava Plant Account Statement », « confirmation », n’« ubwumvikane

ku mikoranire », zitashingirwaho hemezwa ko Kinazi Cassava Plant Ltd ibereyemo Inn West Llc umwenda ungana na 44. 274 USD. [23] Urukiko rusanga kandi Email yo ku wa 16/05/2022 Inn West Llc yandikiye Kinazi Cassava Plant Ltd nayo itashingirwaho nk’ikimenyetso kigaragaza ko Kinazi Cassava Plant Ltd ibereyemo

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Inn West Llc umwenda, kuko iyo Email yishyuzaga 44.274 USD impande zombi zitemeranywagaho nk’uko bimaze gusobanurwa. [24] Ku bijyanye na FDA Detention Kinazi yo ku wa 22/08/2018, Urukiko rusanga nta kigaragaza ko Inn West Llc yari yaramaze kwishyura ifu, ku buryo mu gihe ibicuruzwa yishyuye bitari byayigezeho, yari gusaba Kinazi Cassava Plant Ltd kuyisubiza amafaranga yishyuye, akaba yabarwa mu rwego rwo guhwanya imyenda. Hari aho Inn West Llc ivuga mu myanzuro yayo ko ayo mafaranga agomba kuvanwa mu yo Kinazi Cassava Plant Ltd iyishyuza, ariko n’ubundi amafaranga yishyuzwa ni ajyanye na Promissory note yo ku wa 19/07/2019, aya yandi ivuga yo mu 2018 akaba atabariyemo. Inn West Llc yavugiye kandi mu iburanisha ko amafaranga yerekeye FDA Detention Kinazi agaragara muri « Inn West Llc vs Kinazi Cassava Plant Account Statement » yashyizwemo mu rwego rwo gukora ibaruramari (opération comptable), ariko ko atari amafaranga Inn West Llc yari yishyuye Kinazi Cassava Plant Ltd ku buryo yagombaga kuyasubizwa. Urukiko rusanga rero iyi nyandiko nayo itashingirwaho nk’ikimenyetso kigaragaza ko Kinazi Cassava Plant Ltd ibereyemo Inn West Llc umwenda. [25] Ku birebana na WhatsApp Communications with Emile Nsanzabaganwa (Container from Canada) na WhatsApp chat with Emile Nsanzabaganwa-Belgium, Urukiko rusanga ari ikiganiro cyabaye hagati ya Murego Vincent na Nsanzabaganwa Emile, bikaba ubwabyo atari ikimenyetso cyerekana amafaranga Inn West Llc yaba yarishyuye ntiyavane mu giciro cy’ifu yari ihawe, ikaba igomba kuyasubizwa na Kinazi Cassava Plant Ltd. Urukiko rusanga rero, izi WhatsApp Communications nazo atari ikimenyetso kigaragaza umwenda Kinazi Cassava Plant Ltd yaba ibereyemo Inn West Llc. [26] Hashingiwe ku bisobanuro byose byatanzwe, Urukiko rurasanga nta kigaragaza ko Kinazi Cassava Plant Ltd ari yo ibereyemo umwenda Inn West Llc, ungana na 44.274 USD. Urukiko rurasanga ariko, kubera ko Kinazi Cassava Plant Ltd itigeze isaba gusubirishamo ku mpamvu z’akarengane urubanza RCOMA 00273/2023/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 17/07/2024, rukemeza ko ibereyemo Inn West Llc umwenda wa 25.236 USD, iyo mikirize ari yo igomba kugumaho. 2) Kumenya ishingiro ry’amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka [27] Me Abijuru Emmanuel uhagarariye Inn West Llc yasabye ko Urukiko rw’Ikirenga rwavanaho indishyi Inn West Llc yaciwe kuko yashowe mu manza, maze rugategeka ko ari yo ihabwa indishyi z’ikurikiranarubanza n’igihembo cya Avoka nk’uko yari yagiye izisaba ari zo: 3.000.000 Frw y’igihembo cya Avoka na 5.000.000 Frw y’ikurikiranarubanza ku rwego rwa mbere, kubera ko Umuyobozi Mukuru wa Inn West Llc atega indege aza gukurikirana urubanza, aturutse aho ikorera i New York, hiyongereyeho icumbi n’ibimutunga mu Rwanda. Avuga kandi ko ayo ari nayo yagenerwa ku rwego rw’ubujurire (8.000.000 Frw) ndetse no kuri uru rwego rw’akarengane (8.000.000 Frw), igasubizwa na 40.000 Frw y’igarama yatanze ijurira mu Rukiko Rukuru rw’Ubucuruzi. [28] Me Irazirikana Israël uhagarariye Kinazi Cassava Plant Ltd avuga ko ibisabwa na Inn West Llc nta shingiro bikwiye guhabwa, kuko ari yo itarubahirije inshingano zayo zo kwishyura Kinazi Cassava Plant Ltd nk’uko byateganywaga n’amasezerano. Asoza asaba Urukiko rw’Ikirenga gutegeka Inn West Llc gusubiza Kinazi Cassava Plant Ltd amafaranga yagiye yishyura Abavoka angana na 10.000.000 Frw, ndetse n'amafaranga y'ikurikiranarubanza angana na 3.000.000 Frw.

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UKO URUKIKO RUBIBONA

[29] Ingingo ya 111 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 ko ikirego cy’amafaranga y’ikurikiranarubanza ari ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza [...]. [30] Urukiko rusanga amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka Inn West Llc isaba hashingiwe kuri iyi ngingo itayahabwa kuko ari yo itsinzwe urubanza. Urukiko rusanga ahubwo Kinazi Cassava Plant Ltd ari yo ikwiye kuyagenerwa, ariko kubera ko ayo isaba ari menshi, ikaba igenewe mu bushishozi bwarwo 600.000 Frw y’ikurikiranarubanza, na 1.000.000 Frw y’igihembo cya Avoka. III. ICYEMEZO CY’URUKIKO [31] Rwemeje ko ikirego rwashyikirijwe na Inn West Llc cyo gusubirishamo ku mpamvu z’akarengane urubanza RCOMA 00273/2023/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 17/07/2024, nta shingiro gifite ; [32] Rwemeje ko imikirize y’urubanza RCOMA 00273/2023/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 17/07/2024, idahindutse ; [33] Rutegetse Inn West Llc kwishyura Kinazi Cassava Plant Ltd 600.000 Frw y’ikurikiranarubanza na 1.000.000 Frw y’igihembo cya Avoka.