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Customs and Excise Duty re: Identity of Importer, Ownership, Classification, Valuation of Goods & Calculation and Payment

HH42-10 : BERNCORN (PVT) LTD T/A TWO KEYS TRANSPORT vs ZIMBABWE REVENUE AUTHORITY
Ruled By: CHATUKUTA J

The applicant is a haulage company. At the time of the hearing it operated a foreign currency account with Renaissance Merchant Bank Limited. In April 2007, the applicant applied, through its bank, to the Reserve Bank of Zimbabwe to use its foreign currency to procure a motor vehicle, a Mercedes Benz ML320.The application was granted ...
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HH13-09 : BORDER TIMBERS LIMITED vs ZIMBABWE REVENUE AUTHORITY
Ruled By: MAKARAU JP

The plaintiff filed a delictual claim against the defendant, seeking damages in the sum of US$709,948.It was specifically alleged in the plaintiff's declaration that the defendant wrongfully and unlawfully sought to levy import duty on certain resin imported by the plaintiff for its manufacturing processes using an incorrect tariff, causing ...
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HH140-09 : CRUISER BOND (PRIVATE) LIMITED vs ZIMBABWE REVENUE AUTHORITY
Ruled By: UCHENA J

The dispute between the parties arose as a result of the introduction, by S.I.80A on 5 April 2007, of legislation requiring importers, like the applicant, to pay duty in foreign currency for specified goods. Prior to that date, the duty and value added tax was payable in Zimbabwe dollars, after the conversion of the value ...
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HH140-09 : CRUISER BOND (PRIVATE) LIMITED vs ZIMBABWE REVENUE AUTHORITY
Ruled By: UCHENA J

Goods warehoused after 5 April 2007 The position in respect of goods imported after 5 April 2007 will depend on what the law provides as regards the calculation of duty at the port of entry. Counsel for the applicant submitted that the respondent calculates duty and value added tax in Zimbabwean dollars at the port of entry, ...
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HH140-09 : CRUISER BOND (PRIVATE) LIMITED vs ZIMBABWE REVENUE AUTHORITY
Ruled By: UCHENA J

The parties are in dispute on the interpretation of section 115 of the Customs and Excise Act [Chapter 23:02] as it was after its amendment by section 13 of the Finance Act No.8 of 2007, and before it was repealed and substituted by section 37 of the Finance Act No.3 of 2009. The amendments to ...
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HH140-09 : CRUISER BOND (PRIVATE) LIMITED vs ZIMBABWE REVENUE AUTHORITY
Ruled By: UCHENA J

Counsel for the respondent submitted, in paragraph 18,19 and 21.1 of his heads of argument that: “18. It is respectfully submitted that by virtue of the above provisions, the applicable exchange rate is the one prevailing at the 'time the goods were entered in terms of this Act', to wit, at the time of importation, and ...
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HH21-10 : TIME SAHWIRA MUPINGA vs THE COMMISSION GENERAL ZIMBABWE REVENUE AUTHORITY (ZIMRA) and MINISTER OF FINANCE
Ruled By: MTSHIYA J

It was further submitted that as shown by Annexures BB1, BB2, and D, the applicant owned the vehicle at the time of his arrival. The vehicle, it was argued, had been bought through the use of personal funds, as per arrangements between the applicant and Dr. E.Nhodza. Payment for the vehicle was routed through ...
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Appealed
SC33-18 : SMIT INVESTMENT HOLDINGS SA (PROPRIETARY) LIMITED and GENET MINING (PROPRIETARY) LIMITED vs THE SHERIFF OF ZIMBABWE and PUNGWE MINING (PVT) LTD
Ruled By: MALABA CJ, HLATSHWAYO JA and PATEL JA

The second respondent (the judgement creditor) had obtained judgement against Mbada Mine; and the Sheriff, having attached certain movables at Mbada Mine, had advertised them for sale. The property attached comprises mining equipment, vehicles and office furniture. The claimants in the court a quo had filed separate interpleader applications which were consolidated and heard together, as the facts, ...
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HMA01-18 : MAIN ROAD MOTORS and SYLVIA CHORUWA and PATRICK MUGUTI vs ZIMBABWE REVENUE AUTHORITY and MINISTER OF FINANCE & ECONOMIC DEVELOPMENT and ATTORNEY GENERAL
Ruled By: MAFUSIRE J

Section 119 of the Customs and Excise Act [Chapter 23:02] reads: “119 Appeals against valuation of goods [1] Any person who is aggrieved by any determination of the Commissioner in terms of this Part may, subject to section one hundred and ninety-six and after payment of the amount of any duty or tax demanded by the Commissioner in respect of the ...
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HH159-15 : NGONIDZASHE TAMSANQA GOBA vs ZIMBABWE REVENUE AUTHORITY and COMMISSIONER OF CUSTOMS AND EXCISE
Ruled By: HUNGWE J

As to whether by 3 September 2011 the applicant had fully paid for the motor vehicle, I come to the conclusion that the correct position is that he had fully paid for it by 29 August 2011 as reflected by the FNB invoice. He therefore owned the vehicle from 29 August 2011…,.
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Appealed
SC17-19 : ECONET WIRELESS (PRIVATE) LIMITED vs ZIMBABWE REVENUE AUTHORITY and COMMISSIONER GENERAL
Ruled By: MALABA DCJ, GOWORA JA and MAVANGIRA JA

This is an appeal against part of the judgment of the High Court which decided against the appellant on several issues on which the parties had failed to reach agreement in an urgent chamber application....,. BACKGROUND During the period extending from January 2009 to July 2013 the appellant imported and declared goods which were then classified as ...
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Appealed
SC17-19 : ECONET WIRELESS (PRIVATE) LIMITED vs ZIMBABWE REVENUE AUTHORITY and COMMISSIONER GENERAL
Ruled By: MALABA DCJ, GOWORA JA and MAVANGIRA JA

2. Whether the classification was done in terms of the law As argument progressed before us it became very clear, from both counsel's submissions, that the dispute between the parties was not about the description of the imported goods but their classification. Classification is generally dealt with by section 87 of the Customs and Excise Act [Chapter ...
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View Appeal
HH964-15 : ECONET WIRELESS (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY and COMMISSIONER GENERAL and STEWARD BANK LTD and CBZ BANK LTD and NMB BANK LTD and STANBIC BANK LTD
Ruled By: MUSAKWA J

Following an urgent chamber application lodged with this court an order by consent was granted as between the applicant, first, second, third and fourth respondents on 13 November 2013. Five issues were reserved for argument and these are: “(a) Whether the importation of the base stations by the applicant during the period January 2009 to July 2013 ...
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SC19-19 : ZIMBABWE REVENUE AUTHORITY vs WARINGA INVESTMENTS (PRIVATE) LIMITED
Ruled By: GWAUNZA JA, MAKARAU JA and BHUNU JA

This is an appeal against the judgment of the Fiscal Appeal Court setting aside the classification and revaluation by the appellant's Commissioner of Customs and Excise of a 2006 white box van Iveco 40C14 motor vehicle. The respondent imported the motor vehicle in question through the Plumtree Border Post on 23 August 2013. Its clearing agent declared the ...
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