Zalari has raised $2 million USD in a founding round led by Nyamaropa Technologies
Supreme Court
TWOTAP LOGISTICS PRIVATE LIMITED v ZIMBABWE REVENUE AUTHORITY
SC 3/23
Case Details
Court
Supreme Court
Date
12 January 2023
Citation
SC 3/23
Neutral Citation
[2023] ZWSC 3
Outcome
unknown
Case Type
Appeal
Bench
Presiding
CHIWESHE JA
Full Bench
GUVAVA JACHIWESHE JACHITAKUNYE JA
Areas of Law
Administrative LawTax LawCustoms Law
Keywords
SeizureForfeiturePrescription periodStatutory interpretationPoint in limine
Tags
Customs and ExciseForfeiturePrescriptionJudicial Review
legislation
Statutes Cited
- Customs and Excise Act
- Customs and Excise Act
- Customs and Excise Act
- Revenue Authority Act
- State Liabilities Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the cause of action in this matter falls under s 193(12) (three-month prescription) or s 196(2) (eight-month prescription) of the Customs and Excise Act","issue_type":"law","dispositive":"yes","related_facts":"Seizure on 18 July 2020; proceedings instituted on 2 March 2021; challenge is to forfeiture not seizure"}
This summary was generated by AI. Use Zalari to read the full judgment.
background
Facts of the Case
Background
The appellant's truck was seized by the respondent's officers at Beitbridge Border Post for carrying diesel instead of the declared crude degummed soya beans oil. The Commissioner Customs and Excise later forfeited the truck, trailer, and contents. The appellant challenged the forfeiture in the High Court, but the application was dismissed on the basis that it had prescribed under the three-month period in s 193(12) of the Customs and Excise Act.
Read the full judgment, get AI analysis, and find related cases
Open in Zalari →
Legal Intelligence
for Africa.
for Africa.
Zalari is Zimbabwe and Southern Africa's leading AI-powered legal research platform, built by DeepCounsel and powered by Nyamaropa Technologies. Search Zimbabwe Supreme Court and High Court case law instantly, get AI-generated answers with full source citations, and access the most comprehensive corpus of Zimbabwean and Southern African jurisprudence available online. Zalari is the go-to legal AI platform for attorneys, advocates, law students, judges, and corporate counsel across Zimbabwe and South Africa — delivering faster research, smarter insights, and a competitive edge in legal practice. Zalari does not provide legal advice. Always consult a qualified legal practitioner for advice specific to your situation. © 2026 DeepCounsel — a legal technology company democratising access to legal knowledge in Africa.