Merystake Investments (Private) Limited v Zimbabwe Revenue Authority and The Commissioner General of the Zimbabwe Revenue Authority and Commissioner Customs and Excise of the Zimbabwe Revenue Authority and Zimbabwe Revenue Authority Regional Manager, Region 1, Mrs J Munongi-Chikwanda (NO)

Key Issues

• {"issue_text":"Whether urgent application for interdict can be brought before expiry of 60-day notice period under section 196(1) of Customs and Excise Act","issue_type":"procedural","dispositive":"no","related_facts":"Notices to sue served 10 November 2020, application filed 12 November 2020"}
• {"issue_text":"Whether 2nd to 4th respondents properly cited","issue_type":"procedural","dispositive":"no","related_facts":"Proceedings against ZIMRA officials in official capacity"}
• {"issue_text":"Whether applicant disclosed all material facts","issue_type":"procedural","dispositive":"no","related_facts":"Alleged non-disclosure of reversal communication"}
• {"issue_text":"Whether applicant exhausted local remedies","issue_type":"procedural","dispositive":"no","related_facts":"Respondent directed applicant to approach courts"}
• {"issue_text":"Whether requirements for interim interdict satisfied","issue_type":"mixed","dispositive":"yes","related_facts":"Urgency, prima facie right, irreparable harm, no alternative remedy"}

Background