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The Supreme Court held Kasese Distillers Ltd liable for taxes and fines on goods that went missing in transit, upheld limited moral damages, and quashed fees awarded to a non-party.
The absence of a delivery receipt does not invalidate other evidence, such as purchase orders and electronic correspondence, which sufficiently prove the existence of the debt. Commercial practice does not require strict formalities unless expressly agreed. The party in breach (ROCK GLOBAL CONSULTING Ltd) must pay the debt and damages to the aggrieved party.
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The Supreme Court found that ROCK GLOBAL CONSULTING Ltd did not deny the debt in its correspondence and that the absence of a delivery note did not invalidate other evidence, such as emails and the purchase order. The appellant's arguments were rejected, and the obligation to pay the debt and damages was upheld.
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