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Rwanda Criminal

Court of Appeal

UBUSHINJACYAHA vs UWASE

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Professional case brief

Research organized from the available case record

Source document

01

Holding and result

The Court of Appeal found that the High Court relied on laws in force and did not base its decision on a non-existent law. The penalties imposed were provided for by applicable statutes. The applicant failed to demonstrate that the High Court relied on a non-existent law or imposed unlawful penalties. Therefore, the second appeal was inadmissible for lack of jurisdiction.

Court disposition

Second appeal dismissed for lack of jurisdiction

Orders

  • The second appeal by Uwase Ange is not admitted as it is outside the jurisdiction of the Court of Appeal.
  • The appeal fee paid by Uwase Ange is forfeited to the State treasury.

02

Material facts

Parties

Ubushinjacyaha

Prosecution Counsel: Uwizeye Jean Marie

Uwase Ange

Applicant Counsel: Irazirikana Israël, Uwizeyimana Vénuste

Amounts and remedies

  • Initial Prison Sentence (years): 5
  • Reduced Prison Sentence (years): 3
  • Initial Fine: RWF 1,000,000
  • Reduced Tax to Be Paid: RWF 26,573,252
  • Initial Tax Ordered: RWF 28,271,231
  • Court Fee Forfeited: RWF 20,000

03

Procedural history

  1. Posture

    Criminal Appeal / Second Appeal to Court of Appeal

04

Questions and positions

Legal issues

Party arguments

Applicant
Uwase argued that the High Court relied on a non-existent law to order asset forfeiture, which is only applicable to corruption-related offenses, and imposed two penalties for a single offense, neither of which was committed.
Respondent
The Prosecution argued that the law applied was in force and appropriate, the evidence was sufficient, and the penalties imposed were lawful. It requested the Court of Appeal to declare the matter outside its jurisdiction and uphold the lower court's decision.

05

Court’s reasoning

  1. 01

    Supreme Court decision RPAA 0096/15/CS, Article 52 of Law No 30/2018

    A non-existent law refers to a repealed law, a law not yet in force, or a law that never existed. Misapplication or misinterpretation of a law is a procedural error, not the application of a non-existent law.

  2. 02

    Article 3(19°), 8, 9 of Law No 42/2014

    Asset forfeiture can be ordered for any crime affecting state, institutional, or private property, not only corruption-related offenses.

  3. 03

    Article 273, 34 of Law No 68/2018; Article 87 of Law No 026/2019

    Penalties must be based on laws in force at the time of the offense and must be expressly provided for by law.

06

Ratio, limits and disposition

Ratio decidendi

The Court of Appeal found that the High Court relied on laws in force and did not base its decision on a non-existent law. The penalties imposed were provided for by applicable statutes. The applicant failed to demonstrate that the High Court relied on a non-existent law or imposed unlawful penalties. Therefore, the second appeal was inadmissible for lack of jurisdiction.

Obiter and limits

  • Misapplication or misinterpretation of a law is a procedural error, not equivalent to applying a non-existent law.
  • Asset forfeiture is not limited to corruption-related offenses but extends to any crime affecting property as provided by law.

Court disposition

Second appeal dismissed for lack of jurisdiction

  • The second appeal by Uwase Ange is not admitted as it is outside the jurisdiction of the Court of Appeal.
  • The appeal fee paid by Uwase Ange is forfeited to the State treasury.

Source and reliance status

Court of Appeal · 29 April 2024

This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.

Judgment reading view

Judgment text

The complete available source text.

Source document

Court of Appeal

Criminal· 29 April 2024

RPAA/ECON 00003/2023/CA

UBUSHINJACYAHA vs UWASE

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-04-29 - Case/document no.: RPAA/ECON 00003/2023/CA - Collection: Court of Appeal

Text

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UBUSHINJACYAHA vs UWASE [Rwanda URUKIKO RW’UBUJURIRE – RPAA/ECON 00003/2023/CA (Ndahayo., P.J.) 29 Mata 2024] Itegeko rigena ububasha bw’Inkiko – Urukiko rw’Ubujurire – ubujurire bwa kabiri – Itegeko ritariho – Itegeko ritariho rigomba kumvikana mu buryo bw’itegeko ritagikoreshwa (loi abrogée/repealed law) cyangwa itegeko ritaratangira gukoreshwa (loi non encore en vigueur/law not yet in force), cyangwa se itegeko ritigeze ribaho (qui n’a jamais existé/ a law that never existed). Incamake y’ikibazo: Uru rubanza rwatangiye Ubushinjacyaha bukurikiranyeho Uwase icyaha cyo Guhindura ibirango bya Leta, iby’umuntu ku giti cye, iby’ibigo cyangwa imiryango bitari ibya Leta bifite cyangwa bidafite ubuzima gatozi; ndetse nicyo kunyereza umusoro, mu Rukiko Rwisumbuye rwa Nyarugenge buvuga ko kuwa 26/05/2020, ishami rya RRA rishinzwe kurwanya magendu (RIED) ryatanze ikirego rivuga ko Uwase yahimbye chassis number z’imodoka, ubwo yateruraga ibirango bigizwe na Plaque RAC 276B na chassis number 39331114625858 by'imodoka ishaje itagikora yo mu bwoko bwa Beni (dix pneus) abikuraho abishyira ku modoka nshyashya yo mu bwoko bwa Mercedes Benz Actros Type 3340 na trailer (rukururana), ayinjiza mu gihugu mu buryo bunyuranyije n'amategeko, buvuga ko ibyo yabikoze agamije kunyereza umusoro. Uwase we avuga ko ahakana ibyaha ashinjwa, avuga ko imodoka yayiguze ishaje ayijyana muri Kenya barayihindura,

ko nta birango yahinduye, asaba ko yagirwa umwere. Urukiko mu rubanza RP/ECON 00111/2020/TGI/NYGE, rwemeje ko Uwase ahamwa n’ibyaha aregwa rumuhanisha igifungo cy’imyaka itanu (5) no gutanga ihazabu y’amafaranga miliyoni imwe (1.000.000 Frw), rumutegeka kwishyura umusoro yanyereje ungana na 28.271.231 Frw, rutegeka ko Uwase anyazwe umutungo ugizwe n’imodoka yo mu bwoko bwa MERCEDES BENZ ACTROS TYPE 3340 Ifite Plaque Rac 276 B Na Trailer Ifite Plaque Rl 2067 ukaba ugomba kugurishwa urubanza rukimara kuba ndakuka, amafaranga avuyemo agakurwamo ubwishyu bw’umusoro wanyerejwe, asigaye agashyirwa mu isanduku ya Leta. Uwase ntiyishimiye imikirize y’urwo rubanza, ajurira mu Rukiko Rukuru, avuga ko nta cyaha yakoze, ko hari ugushidikanya mu byo aregwa, ko ariko Urukiko rubibonye ukundi, rwamusubikira ibihano. Ubushinjacyaha bwo buvuga ko nta gushidikanya na guto guhari, ko ibimenyetso byose byemeza nta shiti ko Uwase yakoze ibyaha aregwa. Urukiko mu rubanza RPA/ECON 00054/2022/HC/KIG, rwemeje ko nta kosa Urukiko rwakoze mu rubanza rujurirwa ariko ko Uwase akwiye kugabanyirizwa ibihano kuko ari ubwa mbere aguye mu cyaha, ndetse ko n’icyaha yakoze nta ngaruka zikomeye cyateje kuko imodoka ye yafatiriwe iri mu maboko ya RRA, izakurwamo umusoro yanyereje. Rwemeza ko Uwase Ange ahanishwa igifungo cy’imyaka 3 n’ihazabu y’amafaranga miliyoni imwe (1.000.000Frw), rwemeza ko Uwase

Ange ategetswe kwishyura amafranga 26.573.252Frw y’umusoro Uwase yongeye kujurira urwo rubanza mu Rukiko rw’Ubujurire, avuga ko Urukiko mu rubanza rujuririrwa rwashingiye ku itegeko ritariho, ruvuga ko anyagwa umutungo we kandi ibyo biteganywa gusa ku cyaha cya ruswa cyangwa ibifitanye isano nayo kandi atigeze aregwa icyo cyaha, avuga ko ibyo byatumye Urukiko rumuhanisha ibihano bibiri bidateganyijwe n’amategeko ku cyaha kimwe kandi ngo nta cyaha yakoze. Ubushinjacyaha buvuga ko impamvu z’ubujurire za Uwase zidafite ishingiro kuko atabashije kuvuguruza ibimenyetso byashingiweho mu kumuhamya icyaha, kandi ko itegeko ryakoreshejwe mu

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kumuhamya icyaha ariryo ryagombaga gukoreshwa. Busaba Urukiko rw’Ubujurire kwemeza ko uru rubanza rutari mu bubasha bwarwo, hakagumaho imikirize y’urubanza rwajuririwe. Urukiko mu rubanza RPAA/ECON 00003/2023/CA rwabanje gusuzuma niba urubanza rujuririrwa ruri mu bubasha bwarwo maze rwemeza ko rutari mu bubasha bwarwo kuko Urukiko mu rubanza rujuririrwa rwashingiye ku Itegeko ririho. Incamake y’icyemezo: Itegeko ritariho rigomba kumvikana mu buryo bw’itegeko ritagikoreshwa (loi abrogée/replealed law) cyangwa itegeko ritaratangira gukoreshwa (loi non encore en vigueur/law not yet in force), cyangwa se itegeko ritigeze ribaho (qui n’a jamais existé/ a law that never existed). Bityo, kuba Urukiko rwakoresha nabi Itegeko cyangwa rugasobanura nabi ingingo y’Itegeko, bigize inenge irebana n’imikirize y’urubanza isuzumwa mu iburanisha ariko ntibyitiranywe no gushingira ku itegeko ritariho. Amategeko yashingiweho: zirimo ingingo ya 87 y’Itegeko N°026/2019 ryo ku wa 18/09/2019 rigena uburyo bw'isoresha Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ngingo ya 52 Itegeko No 68/2018 ryo kuwa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ingingo ya 34,273 Itegeko N° 42/2014 ryo ku wa 27/01/2015 rigenga igaruza ry’umutungo ufitanye isano n’icyaha ngingo ya 3,8,9 Imanza zifashishijwe: Urubanza RPAA 0096/15/CS rwaciwe ku wa 18/05/2018, haburana Ubushinjacyaha

na Mukarusanga Olive rubanza RCOMAA 00109/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 23/03/2023 haburana UJM CONSULTANCY AND PARTNERS Ltd na Kabirigi Willy Reba igika cya 19 RPAA 00167/2022/CA rwaciwe kuwa 28/12/2023, haburana Ubushinjacyaha na Haythem Ahmed Ali na Basheer Mohamed Ghaleb urubanza RPAA/ECON 00001/2022/CA-CMB RPAA/ECON 00002/2022/CA-CMB RPAA/ECON 00004/2022/CA rwaciwe kuwa 05/05/2023, haburana Ubushinjacyaha na Rwakunda Christian na bagenzi be. Urubanza I. IMITERERE Y’URUBANZA [1] Ubushinjacyaha bwakurikiranyeho Uwase Ange ibyaha byavuzwe haruguru, buvuga ko kuwa 26/05/2020, ishami rya RRA rishinzwe kurwanya Magendu (RIED) ryatanze ikirego rivuga ko Uwase Ange yahimbye chassis number z’imodoka, mu gukora iki gikorwa ngo akaba yarateruye ibirango bigizwe na Plaque RAC 276B na chassis number 39331114625858 by'imodoka yashaje itagikora yo mu bwoko bwa Beni (dix pneus) abikuraho abishyira ku modoka nshyashya yo mu bwoko bwa Mercedes Benz Actros Type 3340 na trailer (rukururana), ayinjiza mu gihugu mu buryo bunyuranyije n'amategeko, ibyo ngo akaba yarabikoze agamije kunyereza umusoro. [2] Iyo modoka rero ngo yaje gufatwa na RRA kuwa 13/03/2020, hasuzumwe Chassis number iri kuri iyo modoka, bigaragara ko Chassis number y'umwimerere yari ku modoka Mercedes Benz Actros Type 3340 yasibwe handikwaho Chassis number 39331114625858 ihura na Plaque RAC 276 B. Uwase Ange rero ngo yakorewe iperereza, RRA isanga ibyo yakoze byose mu guhinduranya izo chassis number byaratumye anyereza umusoro.

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[3] Nyuma yo gukora iperereza, Ubushinjacyaha bwamukurikiranyeho mu Rukiko Rwisumbuye rwa Nyarugenge, icyaha cyo guhindura ibirango bya Leta, iby’umuntu kugiti cye, iby’ibigo cyangwa imiryango bitari ibya Leta cyangwa bidafite ubuzima gatozi ndetse n’icyaha cyo kunyereza umusoro, busaba ko byamuhama, akabihanirwa. Mu kuburana, Uwase Ange yavugaga ko ahakana ibyaha ashinjwa, avuga ko imodoka yayiguze ishaje ayijyana muri Kenya barayihindura, ko nta birango yahinduye, asaba ko yagirwa umwere. [4] Mu rubanza RP/ECON 00111/2020/TGI/NYGE, rwaciwe ku wa 28/04/2022, Urukiko rushingiye ku bimenyetso byatanzwe n’Ubushinjacyaha byari bigamije kugaragaza ko habayeho guhindura numero za chassis na numero za plaque byari ku modoka ishaje Uwase Ange yari atunze azishyira ku modoka nshyashya ayinjiza mu gihugu idatanze imisoro na raporo yakozwe na RRA ishami rya Gasutamo yo ku wa 29/07/2020, rwemeje ko UWASE Ange ahamwa n’icyaha cyo guhindura ibirango bya Leta, iby’umuntu ku giti cye, iby’ibigo cyangwa imiryango bitari ibya Leta bifite cyangwa bidafite ubuzima gatozi, no kunyereza umusoro, rumuhanisha igifungo cy’imyaka itanu (5) no gutanga ihazabu y’amafaranga miliyoni imwe (1.000.000 Frw), rumutegeka kwishyura umusoro yanyereje ungana na 28.271.231Frw, rutegeka ko UWASE Ange anyazwe umutungo ugizwe n’imodoka yo mu bwoko bwa MERCEDES BENZ ACTROS TYPE 3340 IFITE PLAQUE RAC 276 B na TRAILER

IFITE PLAQUE RL 2067 ukaba ugomba kugurishwa urubanza rukimara kuba ndakuka, amafaranga avuyemo agakurwamo ubwishyu bw’umusoro wanyerejwe, asigaye agashyirwa mu isanduku ya Leta. [5] Uwase Ange ntiyishimiye imikirize y’urwo rubanza, ajurira mu Rukiko Rukuru, avuga ko nta cyaha yakoze, ko hari ugushidikanya mu byo aregwa, ko ariko Urukiko rubibonye ukundi, rwamusubikira ibihano. Ubushinjacyaha bwo buvuga ko nta gushidikanya na guto guhari, ko ibimenyetso byose byemeza nta shiti ko Uwase Ange yakoze ibyaha aregwa. [6] Mu rubanza RPA/ECON 00054/2022/HC/KIG rwaciwe n’Urukiko Rukuru, ku wa 05/05/2023, Urukiko nyuma yo gusesengura ibimenyetso byashingiweho n’Urukiko mu rwego rubanza mu guhamya Uwase Ange icyaha, rwasanze bifite ishingiro ariko rusanga Uwase Ange akwiriye kugabanyirizwa ibihano kuko ari ubwa mbere aguye mu cyaha ku buryo buzwi, ndetse ko n’icyaha yakoze nta ngaruka zikomeye cyateje kuko imodoka ye yafatiriwe iri mu maboko ya RRA, izakurwamo umusoro yanyereje. Urukiko rero rwasanze impamvu ze z’ubujurire zifite ishingiro kuri bimwe; Rwemeza ko Uwase Ange ahanishwa igifungo cy’imyaka 3 n’ihazabu y’amafaranga miliyoni imwe (1.000.000Frw) aho kuba igihano cy’igifungo cy’imyaka 5 n’ihazabu y’amafaranga miliyoni imwe (1.000.000Frw) byategetswe mu rubanza RP/ECON 00111/2020/TGI/NYGE rwajuririwe, rwemeza ko UWASE Ange ategetswe kwishyura amafranga 26.573.252 Frw y’umusoro aho

kuba umusoro ungana na 28.271.231 Frw wategetswe mu rubanza RP/ECON 00111/2020/TGI/NYGE. Urukiko rwemeje ko ibindi bihamye uko byategetswe n’Urukiko Rwisumbuye mu rubanza RP/ECON 00111/2020/TGI/NYGE rwajuririwe, ko Uwase Ange anyazwe umutungo ugizwe n’imodoka yo mu bwoko bwa MERCEDES BENZ ACTROS TYPE 3340 ifite PLAQUE RAC 276 B na TRAILER IFITE PLAQUE RL 2067 ukaba ugomba kugurishwa urubanza rukimara kuba ndakuka, amafaranga avuyemo agakurwamo ubwishyu bw’umusoro, ndetse no kuba Uwase Ange yarategetswe gutanga amagarama y’urubanza angana na 20.000Frw urubanza rukimara kuba ndakuka. [7] Uwase Ange yajuririye imikirize y’urwo rubanza mu Rukiko rw’Ubujurire, urubanza ruhabwa Nº RPAA/ECON 00003/2023/CA, ruburanishwa mu ruhame ku itariki ya 04/04/2024, Uwase Ange yunganiwe na Me Irazirikana Israël na Me Uwizeyimana Vénuste, naho Ubushinjacyaha buhagarariwe na Uwizeye Jean Marie, Umushinjacyaha ku rwego rw’igihugu. [8] Mu myanzuro y’ubujurire ndetse no mu miburanire ye, Uwase Ange yunganiwe na Me Irazirikana Israël, avuga ko Urukiko mu rubanza rujuririrwa rwashingiye ku itegeko ritariho, ruvuga

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ko anyagwa umutungo we kandi ibyo biteganywa gusa ku cyaha cya ruswa cyangwa ibifitanye isano nayo kandi atigeze aregwa icyo cyaha, kubera rero gukoresha itegeko ritariho ngo byatumye Urukiko rumuhanisha ibihano bibiri bidateganyijwe n’amategeko ku cyaha kimwe nubwo nta na kimwe yari akwiye guhanirwa kuko nta cyaha yakoze. [9] Ubushinjacyaha buvuga ko impamvu z’ubujurire za Uwase Ange zidafite ishingiro kuko atabashije kuvuguruza ibimenyetso byashingiweho mu kumuhamya icyaha, kandi ko itegeko ryakoreshejwe mu kumuhamya icyaha ariryo ryagombaga gukoreshwa, kandi ko n’ibihano byatanzwe biteganyijwe n’amategeko. Busaba Urukiko rw’Ubujurire kwemeza ko uru rubanza rutari mu bubasha bwarwo, hakagumaho imikirize y’urubanza rwajuririwe. [10] Haherewe kuri izo mpaka, Urukiko rw’Ubujurire rwasanze hagomba kubanza gusuzumwa niba uru rubanza ruri mu bubasha bwarwo kubera ko ari urubanza rwatangiriye mu Rukiko Rwisumbuye, rukajuririrwa mu Rukiko Rukuru, rukaba rwarongeye kujuririrwa mu Rukiko rw’Ubujurire, bityo kugirango ikirego cyakirwe, kikaba kigomba kubahiriza ibikubiye mu ngingo ya 52 y’Itegeko No 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, iyo ngingo ikaba yerekeranye n’imanza ziburansihwa n’Urukiko rw’Ubujurire, igashyiraho impamvu zishobora gutuma Urukiko rw’Ubujurire ruburanisha ku rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru. Mu gusuzuma iki kibazo

harebwe impamvu zatanzwe n’uwajuriye asaba ko zashingirwaho hakirwa ikirego z’uko urubanza rwashingiye ku itegeko ritariho no kuba ibihano byatanzwe bidateganyijwe n’amategeko. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA Kumenya niba mu icibwa ry’urubanza rujuririrwa harashingiwe ku itegeko ritariho [11] Uwase Ange n’umwunganira bavuga ko Urukiko mu rubanza rujuririrwa, rwashingiye ku itegeko ritariho, ruvuga ko anyagwa umutungo we kandi ibyo biteganywa gusa ku cyaha cya ruswa cyangwa ibifitanye isano nayo kandi atigeze aregwa icyo cyaha, Urukiko kubera gukoresha itegeko ritariho bituma rumuhanisha ibihano bibiri ku cyaha kimwe n’ubwo nta na kimwe yari akwiye guhanirwa kuko nta cyaha yakoze, bityo rero ngo niba atarigeze akurikiranwaho ibyaha bya ruswa, ntabwo yagombaga guhanishwa igifungo cy’imyaka itatu ngo yongere anyagwe imodoka ye, kuko ibyo biteganijwe gusa igihe yaba akurikiranyweho ibyaha bya ruswa cyangwa ibifitanye isano nayo. [12] Ubushinjacyaha buvuga ko busanga kuba harashingiwe kw’Itegeko ritariho atari byo kuko hashingiwe ku ngingo ya 37 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko: « Igihe hakozwe icyaha cy’ubugome cyangwa icyaha gikomeye, kunyagwa kw’ibintu bigize icyaha, ibyagikoreshejwe, ibyagenewe kugikora cyangwa ibyagikomotseho, cyangwa igihembo kijyanye no gukora icyaha byemezwa mu icibwa ry’urubanza, bikongerwa ku gihano cy’iremezo, iyo ibyo bintu ari iby’uwakatiwe. Iyo atari iby’uwakatiwe cyangwa iyo icyaha cyakozwe ari icyoroheje, ubunyagwe bwemezwa gusa mu bihe biteganywa n’amategeko ». Busaba Urukiko rw’Ubujurire kugumishaho imikirize y’urubanza rwajuririwe.

UKO URUKIKO RUBIBONA [13] Ikibazo cyo kumenya icyo itegeko ritariho bivuga cyatanzweho umurongo n’Urukiko rw’Ikirenga mu rubanza RPAA 0096/15/CS rwaciwe ku wa 18/05/2018, haburana Ubushinjacyaha na Mukarusanga Olive. Muri urwo urubanza, Urukiko rw’Ikirenga rwasesenguye ibyateganywaga n’ingingo ya 28, igika cya kabiri (2), agace ka kabiri (2°), y’Itegeko Ngenga N° 03/2012/OL ryo ku wa 13/06/2012 rigena imiterere, imikorere n’ububasha by’Urukiko rw’Ikirenga, ibiri muri iyi ngingo bikaba bisa neza n’ibivugwa mu ngingo ya 52, igika cya kabiri (2), agace ka gatatu (3°) y’Itegeko N°

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30/2018 ryo ku wa 02/06/2018 ryavuzwe haruguru. Rwasanze amagambo “itegeko ritariho’’ agomba kumvikana mu buryo bw’itegeko ritagikoreshwa (loi abrogée/replealed law) cyangwa itegeko ritaratangira gukoreshwa (loi non encore en vigueur/law not yet in force), cyangwa se itegeko ritigeze ribaho (qui n’a jamais existé/ a law that never existed), ko ibi bivuze ko ishingiro ry’ububasha muri uru Rukiko rireberwa mu ikoresha mu rubanza rujuririrwa ry’Itegeko ryavanyweho, ritaratangira gukoreshwa cyangwa ritarabaho1. [14] Ibyemejwe n’Urukiko rw’Ikirenga mu rubanza rwavuzwe bigaragaza ko kugira ngo ubujurire bwa kabiri bwakirwe, uwajuriye agomba kugaragaza ko itegeko ryakoreshejwe mu rubanza rujuririrwa ritagikoreshwa, cyangwa ritaratangira gukoreshwa, cyangwa se ritigeze ribaho. [15] Ibyagaragajwe mu rubanza rwavuzwe ku byerekeranye no gushingira ku itegeko ritariho byanagarutsweho mu isesengura ry’urubanza RCOMAA 00109/2022/CA rwaciwe ku wa 23/03/2023 aho uru Rukiko rushingiye ku byasobanuwe n’Urukiko rw’Ikirenga mu rubanza rwavuzwe haruguru, rwagaragaje ko gushingira ku itegeko ritariho, bivuze itegeko ritagikoreshwa, cyangwa itegeko ritaratangira gukoreshwa, cyangwa se itegeko ritigeze ribaho, bigomba kureberwa muri kopi y’urubanza mu isesengura ryakozwe n’Urukiko kugira ngo rugere ku cyemezo cyarwo, ko mu gihe nta tegeko ritariho rigaragara muri kopi y’urubanza rujuririrwa ntaho

Urukiko rwahera ruvuga ko urwo rubanza rwashingiye ku itegeko ritariho2. [16] Mu rubanza RPAA/ECON 00001/2022/CA-CMB RPAA/ECON 00002/2022/CA-CMB RPAA/ECON 00004/2022/CA rwaciwe kuwa 05/05/2023, haburana Ubushinjacyaha na Rwakunda Christian na bagenzi be, Urukiko rw’ubujurire rwasanze, kuba Urukiko rwakoresha nabi itegeko cyangwa rugasobanura nabi ingingo y’itegeko, ibyo bigize inenge irebana n’imikirize y’urubanza yasuzumwa mu gihe urubanza rwaba ruri mu bubasha bw’uru Rukiko ariko ntibyitiranywe no gushingira ku itegeko ritariho bivugwa mu ngingo ya 52 y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko. [17] Mu rubanza RPAA00167/2022/CA rwaciwe kuwa 28/12/2023, haburana Ubushinjacyaha na Haythem Ahmed Ali na Basheer Mohamed Ghaleb, Urukiko rw’ubujurire rwasanze kuba urubanza rujuririrwa rutaraciwe hashingiwe ku itegeko ritariho, kuko indishyi mbonezamusaruro Haythem Ahmed Ali yari yagenewe ku rwego rwa mbere, zitavanyweho hashingiwe ku ngingo ya 258 y’Igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, ahubwo zavanyweho hashingiwe ku busembure, bigaragara ko ubujurire bwa Haythem Ahmed Ali butari mu bubasha bw’Urukiko rw’ubujurire. [18] Urukiko rw’ubujurire rusanga, mu icibwa ry’urubanza rwajuririwe, Urukiko Rukuru rwarashingiye ku ngingo z’amategeko zitandukanye zirimo ingingo ya 87 y’Itegeko N°026/2019 ryo ku wa 18/09/2019 rigena uburyo bw'isoresha

ivuga ko Umuntu wese ugambiriye kutishyura umusoro ukoze kimwe mu bikorwa bikurikira: 1º gukoresha inyandiko mpimbano mu ibaruramari rye; 2º kwigana no gukoresha inyandiko cyangwa ibikoresho byo mu buyobozi bw’imisoro byifashishwa mu gusoresha; 3º guhisha ibicuruzwa bisoreshwa cyangwa imitungo ifitanye isano n’ubucuruzi; 4º gukora imenyekanisha rigaragaza ko umusoreshwa atacuruje; 5º guhindura izina ry’ubucuruzi bikozwe n’ukurikiranyweho umusoro; 6º kwandika ubucuruzi ku wundi muntu mu buriganya; 7º guhisha Ubuyobozi bw’Imisoro ibitabo by’ibaruramari cyangwa kubyangiza; 8º gukoresha ibitabo by’ibaruramari by’ibihimbano; aba akoze icyaha cyo kunyereza umusoro. Iyo abihamijwe n’urukiko, ahanishwa igifungo kitari munsi y’imyaka ibiri (2) ariko kitarengeje imyaka itanu (5).

1 Reba igika cya 14 cy’urubanza No RPAA 0096/15/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 18/05/208, haburana Ubushinjacyaha na MUKARUSANGA Olive 2 Reba igika cya 19 rubanza N° RCOMAA 00109/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 23/03/2023 haburana UJM CONSULTANCY AND PARTNERS Ltd na KABIRIGI Willy.

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[19] Urukiko Rukuru rwanashingiye ku ngingo ya 34 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange nk’uko ryahinduwe kugeza ubu, ivuga ko mu rubanza rw’inshinjabyaha rugennye igihano, iyo hari ibyarigishijwe, ibyibwe, ibyambuwe ku buryo bw’uburiganya cyangwa ibyatanzwe bitari ngombwa, Urukiko rugomba gutegeka kubisubiza. [20] Urukiko Rukuru rwashingiye kandi ku ngingo ya 3 y’Itegeko N° 42/2014 ryo ku wa 27/01/2015 rigenga igaruza ry’umutungo ufitanye isano n’icyaha ivuga ko umutungo ugaruzwa ari umutungo ukomoka ku byaha bikurikira : (1°) ruswa n’ibindi byaha bifitanye isano na yo biteganywa n’amategeko ahana ndetse n’amasezerano mpuzamahanga yo kurwanya ruswa u Rwanda rwemeye ; …. (19°) ikindi cyaha icyo ari cyo cyose giteganywa n’amategeko gikozwe ku mutungo wa Leta, uw’urwego cyangwa uw’umuntu ku giti cye. Urukiko rwanashingiye ku ngingo ya 8 yaryo ivuga ko Urukiko rwashyikirijwe dosiye y’inshinjabyaha irimo umutungo ugaruzwa rutegeka inyagwa iyo ukurikiranyweho icyaha atsinzwe. Iyo ukurikiranyweho icyaha atsinze asubizwa umutungo we. Ingingo ya 9 ivuga ko icyemezo cy’urukiko rwaciye urubanza rw’inshinjabyaha rurimo umutungo ugaruzwa kigaragaza iherezo ry’umutungo wanyazwe. Iryo herezo rishobora kuba : 1° gushyirwa mu isanduku ya Leta ; 2° kwegurirwa ikigo cya Leta ; 3° kwegurirwa urundi rwego; 4° irindi herezo urukiko rwagena. [21] Uwase

Ange n’abamwunganira bavuga ko, mu icibwa ry’urubanza rujuririrwa, Urukiko rwashingiye ku itegeko ritariho, ruvuga ko anyagwa umutungo we kandi ibyo biteganywa gusa ku cyaha cya ruswa cyangwa ibifitanye isano nayo kandi atigeze aregwa icyo cyaha. Urukiko rusanga ibyo bavuga nta shingiro bifite kuko ingingo ya 3 y’Itegeko N° 42/2014 ryo ku wa 27/01/2015 rigenga igaruza ry’umutungo ufitanye isano n’icyaha, mu gace kayo ka 19°, ivuga ko umutungo ugaruzwa ushobora kuba umutungo ukomoka ku kindi cyaha icyo ari cyo cyose giteganywa n’amategeko gikozwe ku mutungo wa Leta, uw’urwego cyangwa uw’umuntu ku giti cye, ibyo rero bikaba bihura n’ibyategetswe mu rubanza rujuririrwa, aho Urukiko rwategetse ko UWASE Ange anyazwe umutungo ugizwe n’imodoka yo mu bwoko bwa MERCEDES BENZ ACTROS TYPE 3340 ifite PLAQUE RAC 276 B na TRAILER IFITE PLAQUE RL 2067 ukaba ugomba kugurishwa urubanza rukimara kuba ndakuka, amafaranga avuyemo agakurwamo ubwishyu bw’umusoro. [22] Urukiko rusanga kuba Uwase Ange yarahaniwe ibyaha akurikiranyweho hashingiwe ku ngingo zavuzwe mu bika bibanziriza iki, bigaragaza ko amategeko yashingiweho ari amategeko ariho kandi akoreshwa (lois en vigueur). Bityo rero, kuba Uwase Ange n’abamwunganira, bavuga ko Urukiko rwashingiye ku itegeko ritariho, ariko bakaba batabasha kugaragaza itegeko ritariho Urukiko Rukuru rwaba rwarashingiyeho mu guca urubanza rujuririrwa, Urukiko

rw’ubujurire rusanga ubujurire bwe bwa kabiri budakwiye kwakirwa ngo buburanishwe mu mizi kuko budakurikije amategeko. Kumenya niba ibihano UWASE Ange yahanishijwe mu rubanza rujuririrwa bidateganyijwe n’amategeko [23] Me Irazirikana Israël wunganira Uwase Ange avuga ko, kuba mu gika cya 91 Urukiko rwarahanishije Uwase Ange igihano cy’igifungo cy’imyaka itatu n’ihazabu ya miliyoni imwe, rukongera mu gika cya 92 rukavuga ko rumutegetse kwishyura umusoro wa 28,271,231 Frw, noneho mu gika cya 93, rukongera rukamuhanisha kumunyaga imodoka ye ya MERCEDES BENZ ACTROS TYPE 3340 ifite Plaque 276B na Trailer ifite plaque RL 2067; ko ibi byose Urukiko rwabikoze nta tegeko rushingiyeho aho umuntu ashobora guhanirwa icyaha kimwe agahanishwa ibihano bigerekeranye kandi bidateganyijwe mu mategeko. Akomeza avuga ko uru rubanza ari urubanza rwerekeranye n’imisoro ukurikije imiterere yarwo, ko rwari gukemurwa na East African Customs Management Act. Asaba Urukiko ko rwazasuzuma niba hari ibyarigishijwe kuko bo basanga nta mutungo warigishijwe ngo bisabe ko hategekwa ko ugaruzwa, bityo ibihano umucamanza yatanze ntaho biteganyijwe n’amategeko.

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[24] Ubushinjacyaha buvuga ko kuba Uwase Ange n’abamwunganira bavuga ko urubanza rwatanzwemo ibihano bidateganyijwe n’amategeko, ataribyo kuko ibihano byatanzwe bikurikije amategeko. Umucamanza w’Urukiko Rukuru yashingiye ku ngingo ya 273 y’itegeko No 68/2018 ryo kuwa 30/08/2018 riteganya ibyaha n’ibihano muri rusange mu gutanga igihano cy’igifungo. Mu gutanga igihano cyo kunyaga umutungo wakoreshejwe icyaha, naho Umucamanza w’Urukiko Rukuru yashingiye ku ngingo ya 34 y’itegeko No 68/2018 ryo kuwa 30/08/2018 riteganya ibyaha n’ibihano muri rusange n’ingingo ya 8 y’Itegeko No 42/2014 ryo kuwa 27/01/2015 rigenga igaruza ry’umutungo ufitanye isano n’icyaha. Kandi mu rubanza rw’inshinjabyaha, iyo Urukiko rugennye igihano, rutegeka ko umutungo wakoreshejwe mu cyaha unyagwa cyangwa ugaruzwa kugira ngo havemo amafaranga yanyerejwe. Bityo ibihano byatanzwe bikurikije amategeko. Ubushinjacyaha bwanzura buvuga ko impamvu batanze zigaragaza ko uru rubanza rudashobora kuburanishwa muri uru Rukiko rw’ubujurire, bugasaba ko ubu bujurire butakwakirwa kuko budakurikije amategeko.

UKO URUKIKO RUBIBONA [25] Urukiko rw’ubujurire, mu gusesengura imikirize y’urubanza rujuririrwa, rusanga harashingiwe ku ngingo zitandukanye zirimo ingingo ya 273 y’Itegeko No 68/2018 ryo kuwa 30/08/2018 riteganya ibyaha n’ibihano muri rusange nk’uko ryahinduwe kugeza ubu, iteganya ko Umuntu wese: 1º wigana ikirango cya Leta; 2º wigana cyangwa uhindura tembure, impapuro zifite agaciro k’amatembure n’ibirango bikoreshwa mu izina rya Leta; 3º wigana kashe, tembure cyangwa ikirango bikoreshwa n’umuyobozi uwo ari we wese; 4º wigana impapuro ziranga aho zigenewe gukoreshwa cyangwa impapuro z’ubuyobozi; aba akoze icyaha. Umuntu uhamijwe n’urukiko gukora kimwe mu bikorwa bivugwa mu gika cya mbere cy’iyi ngingo, ahanishwa igifungo kitari munsi y’imyaka itanu (5) ariko kitarenze imyaka irindwi (7) n’ihazabu y’amafaranga y’u Rwanda atari munsi ya miliyoni ebyiri (2.000.000Frw) ariko atarenze miliyoni eshatu (3.000.000Frw). Urukiko rwanashingiye ku ngingo ya 3 y’Itegeko N° 42/2014 ryo ku wa 27/01/2015 rigenga igaruza ry’umutungo ufitanye isano n’icyaha ivuga ko umutungo ugaruzwa ari umutungo ukomoka ku byaha bikurikira : (1°) ruswa n’ibindi byaha bifitanye isano na yo biteganywa n’amategeko ahana ndetse n’amasezerano mpuzamahanga yo kurwanya ruswa u Rwanda rwemeye ; …. (19°) ikindi cyaha icyo ari cyo cyose giteganywa n’amategeko gikozwe ku mutungo wa Leta, uw’urwego cyangwa uw’umuntu ku

giti cye. Urukiko rwanashingiye ku ngingo ya 8 yaryo ivuga ko Urukiko rwashyikirijwe dosiye y’inshinjabyaha irimo umutungo ugaruzwa rutegeka inyagwa iyo ukurikiranyweho icyaha atsinzwe. [26] Urukiko rusanga kandi kuba uwunganira Uwase Ange avuga ko uru rubanza rwerekeranye n’imisoro ukurikije imiterere yarwo, ko rwari gukemurwa na East African Customs Management Act, nabyo nta shingiro byahabwa kuko icyaha akurikiranyweho cyo guhindura ibirango bya Leta, iby’umuntu ku giti cye, iby’ibigo cyangwa imiryango bitari ibya Leta bifite cyangwa bidafite ubuzima gatozi giteganywa kandi kigahanwa n’itegeko No 68/2018 ryo kuwa 30/08/2018 riteganya ibyaha n’ibihano muri rusange nk’uko ryahinduwe kugeza ubu. [27] Urukiko rusanga, nkuko bimaze gusobanurwa, ibihano byatanzwe bifite amategeko abiteganya ku byaha Uwase Ange yahamijwe, bityo ibyo Uwase Ange n’abamwunganira bashingiraho bavuga ko hatanzwe ibihano bidateganyijwe n’amategeko, nta shingiro bifite, kuko bidahuye n’impamvu ituma ubujurire bwa kabiri bwakirwa kubera gutanga mu rubanza ibihano bidateganyijwe n’amategeko. [28] Urukiko rusanga, hashingiwe ku biteganywa n’ingingo ya 52 agace ka 2 n’aka 3 y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 ryavuzwe no ku bimaze gusobanurwa haruguru, ikirego cy’ubujurire bwa kabiri cyatanzwe na Uwase Ange kidakwiriye kwakirwa ngo gisuzumwe mu mizi, kuko kitari mu bubasha bw’uru Rukiko.

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III. ICYEMEZO CY’URUKIKO [29] Rwemeje ko ikirego cy’ubujurire cyatanzwe na Uwase Ange kitakiriwe kuko kitari mu bubasha bw’uru Rukiko ; [30] Rwemeje ko ingwate y’amagarama y’urubanza yatanzwe na Uwase Ange ajurira iheze mu isanduku ya Leta.

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RPAA 0096/15/CS (18/05/2018)

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RCOMAA 00109/2022/CA (23/03/2023)

Case cited

RPAA 00167/2022/CA (28/12/2023)

Case cited

RPAA/ECON 00001/2022/CA-CMB

Case cited

RPAA/ECON 00002/2022/CA-CMB

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RPAA/ECON 00004/2022/CA (05/05/2023)

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Law No 026/2019 of 18/09/2019 on tax procedures, Article 87

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Law No 30/2018 of 02/06/2018 on the organization of courts, Article 52

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Law No 68/2018 of 30/08/2018 on criminal offenses and penalties, Articles 34, 273

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Law No 42/2014 of 27/01/2015 on recovery of crime-related assets, Articles 3, 8, 9

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