IKIGO CY’IMISORO N’AMAHORO (RRA) v. UMURUNGI UMWIZERWA
The Supreme Court held that the Customs Commissioner had authority under Section 135 of the EACCMA to demand payment of the tax shortfall resulting from an incorrect customs declaration due to mistake, without the need for criminal prosecution under Section 203, as the respondent's conduct did not amount to use of false or fraudulent documents but rather a mistaken declaration. The respondent was therefore liable to pay the assessed tax and damages.
Source excerpt
- Incorrect customs declaration
- Tax assessment
- Administrative powers of customs commissioner
- East african community customs management act