World Point Group Limited v Attorney General and Uganda Revenue Authority
Court of Appeal, Civil Appeal No. 105 of 2018. July to December 2025. Coram: Hon. Mr. Justice Geoffrey Kiryabwire; Hon. Mr. Justice Christopher Gashirabake; Hon. Mr. Justice Moses Kawumi Kazibwe.
Breach of Import Licences · Court’s Refusal to Enforce Illegal Acts · Statutory Obligations
In a 2011 sugar shortage, importers were licensed to bring in sugar duty-free. One was delayed at Mombasa and re-exported part of it.
The situation
An importer licensed to bring 2,000 tonnes of duty-free sugar was delayed at Mombasa; the Revenue Authority refused the duty-free treatment, the importer paid some taxes and re-exported part of the sugar to Rwanda. The High Court ordered a refund of taxes on sugar sold in Uganda but no damages.
How it was resolved
The Court of Appeal dismissed both appeals. Re-exporting duty-free sugar within the EAC breached the licence, so no damages could follow from it. The legal notice created no duty of care actionable against the Revenue Authority, which had certified the importer in time. The order to establish and refund taxes on sugar sold in Uganda stood.
What a practitioner takes from it
A breach of the conditions of an exemption defeats claims that depend on it.
Damages against the tax authority need a duty the statute actually creates.