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Harare High Court
TWOTAP LOGISTICS (PVT) LTD versus ZIMBABWE REVENUE AUTHORITY
HH 345-21
Case Details
Court
Harare High Court
Date
7 July 2021
Citation
HH 345-21
Neutral Citation
[2021] ZWHH 345
Outcome
unknown
Case Type
Application
Bench
Presiding
CHIRAWU-MUGOMBA J
Full Bench
CHIRAWU-MUGOMBA J
Areas of Law
Administrative LawCustoms LawTax Law
Keywords
PrescriptionSeizure of goodsNotice of actionInternal remediesCustoms and Excise Act
Tags
SeizureForfeiturePrescriptionCustoms and Excise
legislation
Statutes Cited
- Customs and Excise Act
- Customs and Excise Act
- Customs and Excise Act
- State Liabilities Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the applicant's claim has prescribed in terms of section 193(12) of the Customs and Excise Act","issue_type":"procedural","dispositive":"yes","related_facts":"Notice of seizure dated 18 July 2020; application filed on 2 March 2021"}
- {"issue_text":"Whether there is a requirement that internal remedies should be exhausted before instituting civil proceedings","issue_type":"law","dispositive":"yes","related_facts":"Applicant's argument that it had to exhaust internal remedies"}
- {"issue_text":"What is the meaning of instituting legal proceedings within three months from the date of the cause of action","issue_type":"law","dispositive":"yes","related_facts":"Notice of seizure dated 18 July 2020; three-month period lapsed on 17 October 2020"}
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background
Facts of the Case
Background
The respondent issued a notice of seizure of the applicant's truck and tanker on 18 July 2020. The applicant did not institute court proceedings within three months of the notice as required by section 193(12) of the Customs and Excise Act, but only filed the application on 2 March 2021. The applicant argued it had to exhaust internal remedies first.
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