Rebecca Jane Maloney and Michael Drew Maloney v Zimbabwe Revenue Authority and Principal Director of Immigration and Registrar General of Citizenship and Minister of Home Affairs
{"issue_text":"Whether the application qualifies to be heard on an urgent basis","issue_type":"procedural","dispositive":"yes","related_facts":"Appeal pending since 8 March 2017, no evidence of irreparable harm"}
{"issue_text":"Whether applicants have exhausted internal remedies","issue_type":"procedural","dispositive":"no","related_facts":"Appeal lodged with Acting Commissioner General still pending"}
{"issue_text":"Whether there is irreparable harm to justify urgency","issue_type":"procedural","dispositive":"no","related_facts":"Duty can be refunded if erroneously assessed"}
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background
Facts of the Case
Background
The applicants, a married couple claiming Zimbabwean citizenship by birth, sought urgent interim relief after Zimbabwe Revenue Authority (ZIMRA) denied them immigrant's rebate on a Toyota Land Cruiser vehicle imported from Malawi, demanded payment of US$27,593.28 duty, and seized related documents. The first applicant had imported the vehicle under a Temporary Import Permit and claimed entitlement to immigrant's rebate as a returning resident.
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