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Rwanda decisions
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The Supreme Court held Kasese Distillers Ltd liable for taxes and fines on missing goods, allowed moral damages for reputational harm, and quashed fees awarded to a non-party.
Kasese Distillers Ltd was found to be the true owner of the goods based on documentary and circumstantial evidence, despite the absence of a written contract. As owner, it is liable for the taxes and penalties imposed on New Kigali Business Services Ltd when the goods went missing, since theft was not proven. New Kigali Business Services Ltd is entitled to reimbursement of these amounts, a modest sum for moral damages due to reputational harm, and legal costs. The Rwanda Revenue Authority was not a party and thus not entitled to legal fees.
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The Supreme Court of Rwanda held that SMACORP’s appeal was filed in time and was admissible, even though detailed grounds were clarified later.
The Supreme Court found that Umubyeyi failed to provide sufficient evidence that goods corresponding to the invoices were delivered to Kabagire. The only evidence presented were invoices, which alone do not prove delivery or the existence of a debt, especially in the absence of delivery receipts, customs documentation, or proof of purchase. The Court concluded the invoices were created to assist Umubyeyi in obtaining a bank loan, not as evidence of a commercial debt. Therefore, Umubyeyi was not entitled to the claimed amount or damages, and Kabagire's appeal was upheld.
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The Supreme Court held that reducing the claim to the agreed contractual amount was not an alteration of claim, and that stamped invoices alone did not prove payment.
The Supreme Court held that a loan used to buy equipment for a company was commercial in nature, so the Commercial Courts had jurisdiction and the appeal was not admitted.
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