Ipomea Enterprises (Private) Limited v Zimbabwe Revenue Authority

Key Issues

• {"issue_text":"Whether the application had prescribed under s 193(12) of the Customs and Excise Act","issue_type":"procedural","dispositive":"no","related_facts":"Application filed after 3 months from seizure"}
• {"issue_text":"Whether applicant complied with s 196 notice requirement","issue_type":"procedural","dispositive":"no","related_facts":"Notice given on 13 October 2020"}
• {"issue_text":"Whether forfeiture was lawful given applicant's role as transporter","issue_type":"law","dispositive":"yes","related_facts":"Applicant was transporter, not importer; clearing agent made false declaration"}
• {"issue_text":"Whether differential treatment violated s 56(1) constitutional right to equal protection","issue_type":"constitutional","dispositive":"yes","related_facts":"Similar cases resulted in fines, not forfeiture"}

Background