The Casebook · The Bench
You are in the judge's seat. 14 real disputes are called. Hear each side, bring the stamp down, and only then read what was held. Six went for the taxpayer, six for the Revenue Authority and two part of each, so always stamping one side will not get you far.
Called 1 of 14 · Customs
An importer cleared herbal cough lozenges as medicaments at 0% duty. In 2018 an audit reclassified them as sugar confectionery and assessed UGX 726,666,331 for the imports already cleared.
Hear both sides before you rule
Each side's argument is our shortened version of the case summary in the Uganda Revenue Authority's Case Digest, Volume XI. The Authority publishes that Digest and was a party to every one of these disputes, so the taxpayer's case reaches you in the words of its opponent. No full ruling was read for this page. It is a way into the reasoning, not legal advice, and the cases were chosen to be arguable, so they say nothing about how often either side wins. Your stamps stay in this browser and go nowhere else.
