AUTOEXPRESS SARL v. IKIGO CY’IMISORO N’AMAHORO
The Supreme Court held that customs authorities could not demand tax payment or impose penalties where the taxpayer denied the offence; the matter had to follow lawful court procedure.
- Powers of customs commissioner
- Imposition of tax penalties
- Procedural rights of taxpayers
- Interpretation of eac customs management act
- Customs-law
- Tax-law