Zimbabwe Revenue Authority v Bruno Fungayi Takawira

SC 35/24

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Case Details

Court

Supreme Court

Date

23 March 2024

Citation

SC 35/24

Neutral Citation

[2024] ZWSC 35

Outcome

unknown

Case Type

Appeal

Bench

Presiding

GWAUNZA DCJ

Full Bench

GWAUNZA DCJGUVAVA JACHATUKUTA JA

Areas of Law

Administrative LawTax LawCustoms and Excise Law

Keywords

Import DutySuspensionRetrospectivityNullityLegitimate Expectation

Key Issues

{"issue_text":"Whether or not the respondent was legally obliged to pay the requisite import duty in spite of the suspension thereof granted by the appellant.","issue_type":"law","dispositive":"yes","related_facts":"Grant of suspension, change in law, payment of duty"}

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background

Facts of the Case

Background

The respondent, a physically challenged individual, was granted a suspension of import duty on a motor vehicle by an official of the appellant on 24 January 2022. However, at the port of entry, the suspension was rejected because the vehicle's value exceeded the USD 40,000 limit imposed by S.I. 10 of 2022, which had come into effect on 17 January 2022. The respondent paid the duty to avoid seizure and successfully sought a reimbursement order in the High Court, which the appellant appealed.

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