Washington Mandiwo v Zimbabwe Revenue Authority and 2 Others

HMT 04-22

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Case Details

Court

Mutare High Court

Date

10 February 2022

Citation

HMT 04-22

Neutral Citation

[2022] ZWHMT 4

Outcome

unknown

Case Type

Review

Bench

Presiding

MUZENDA J

Full Bench

MUZENDA J

Areas of Law

Administrative LawCustoms and Excise Law

Keywords

ReviewFineSeizureVehicleSmugglingIrrationalityPrescriptionPractice Directives

Key Issues

{"issue_text":"Whether the application for review was filed out of time and requires condonation","issue_type":"procedural","dispositive":"yes","related_facts":"Dates of decision, filing of notice to sue, filing of application"}
{"issue_text":"Whether the claim has prescribed under Section 193(12) of the Customs and Excise Act","issue_type":"procedural","dispositive":"yes","related_facts":"Date of seizure (23 Dec 2020), date of filing (27 Sept 2021)"}
{"issue_text":"Whether the fine of RTGS $800,000 imposed by the respondents was irrational and excessive","issue_type":"mixed","dispositive":"yes","related_facts":"Value of vehicle, fine paid by hirer, applicant's lack of knowledge"}

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Facts of the Case

Background

The applicant, a transporter, was hired to ferry alcoholic beverages from Mozambique into Zimbabwe. The vehicle was intercepted, and the goods were found to be smuggled. The applicant was arrested but not prosecuted, while the hirer was convicted and fined RTGS $2,000. The applicant's vehicle was seized by ZIMRA, which imposed a fine of RTGS $800,000 and storage charges. The applicant sought a review of this decision.

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