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Judgment No. SC 33/18
Civil Appeal No. SC 780/17
misdirection since importation does not prove ownership. To buttress this submission, the
appellants rely upon the definition of “importer” in the Customs and Excise Act. Having
regard to this definition, the appellants argue that the mere fact that Mbada Mine had
imported the assets did not prove that ownership vested in it. This is so because the
definition of importer includes an owner or other person.
It is further submitted for the appellants that the agreements entered into
between Mbada Mine and themselves should have been taken into cognisance by the court
a quo because this was the evidence that proved the fact that ownership of the assets
remained with the appellants. They rely on the reservation clauses in the agreements which
stipulate that the right of ownership in the assets would remain reserved with the appellants
until the purchase price was paid in full.
The appellants further argue that it was a misdirection on the court a quo’s part
to simply dismiss evidence from the agreements on the ground that they were fraudulent
and executed ex post facto. The appellants also rely on a letter addressed by Mbada Mine
to the Sheriff which indicates that the assets that had been attached belonged to the
appellants as Mbada Mine was still substantially indebted to them. They maintain that
Mbada Mine was involved in the importation of the equipment only as the holder of a
registered mining location. Essentially, the crux of the appellants’ argument is that one can
be a holder and an importer but not necessarily the owner of the assets imported.
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