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Harare High Court

Gibson Mudima v Commissioner General, Zimbabwe Revenue Authority

HH 83/08

Case Details

Court
Harare High Court
Date
24 September 2008
Citation
HH 83/08
Neutral Citation
[2008] ZWHH 83
Outcome
unknown
Case Type
Trial

Bench

Presiding
MAKARAU JP
Full Bench
MAKARAU JP
Areas of Law
Administrative LawCustoms and Excise LawForeign Exchange Control
Keywords
currency seizurecustoms declarationforeign currencyexchange control
Tags
customs seizurecurrency declarationforeign exchange regulations
legislation
Statutes Cited
  • Customs and Excise Act
  • Customs and Excise Act
ai analysis
Case Summary

Key Issues

  • {"issue_text":"Whether the plaintiff violated section 55(2)(b) of the Customs and Excise Act by failing to declare foreign currency upon exit","issue_type":"mixed","dispositive":"yes","related_facts":"Plaintiff not asked to declare; money seized without declaration request"}
  • {"issue_text":"Whether foreign currency imported by a foreign resident can be exported without permit under section 20(2)(c) of Foreign Exchange Regulations","issue_type":"law","dispositive":"no","related_facts":"Plaintiff imported money four days earlier"}
This summary was generated by AI. Use Zalari to read the full judgment.
background
Facts of the Case

Background

A Zambian businessman had US$70,000 seized by Zimbabwe Revenue Authority at Harare International Airport when departing Zimbabwe. He had declared the money upon entry four days earlier but was not asked to declare it upon exit. The money was seized for alleged failure to declare.
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