20/07/2026
Be aware of Corruption of the highest order
Babaana Children of Uganda Limited v Uganda Revenue Authority (Civil Suit No. 352 of 2020) [2026] UGHCCD 230
Babaana Children of Uganda Limited imported a container of donated, specialized medical equipment, including digital ultrasound and EEG machines, for pediatric and neurological services. Despite receiving tax exemptions from the Ministry of Health and URA, the cargo was auctioned after construction delays led to a dispute over warehousing.
The Unlawful UGX 4 Million Auction
Then URA sold the container, valued at roughly UGX 1.46 billion, for just UGX 4 million. While URA claimed the items were legally abandoned due to exceeding storage time, the court found severe procedural failures, including a lack of required 30-day notice and no proper valuation.
