Principle(s):

The difference in application of Section 57 and 60 of the EACCMA.

The timeline within which to file an application for review at URA.

Brief facts:

The Applicant imported into the country assorted goods which were warehoused at Multiple ICD vide warehousing entry number s272J6. The applicant paid taxes and the good were exited out of customs vide Exit Note Number 2015/X/63386. the applicant sought for the goods to be released but the respondent declined. the respondent went ahead and sold the goods on 15th may 2019 to Sserugera Obeed by private treaty on grounds of abandonment.

Holding:

The respondent acted lawfully in disposing of the Applicant’s goods under S. 60 (1) and (2) of the EACCMA.