Zimra denies UK-based returning resident rebate

Arreta Chidodo, a former UK resident, has lost a High Court case against the Zimbabwe Revenue Authority (Zimra) seeking a refund of customs duty for goods she imported upon her return to Zimbabwe. 
Chidodo had applied for an immigrant's rebate, arguing that as a returning resident, she should be exempt from paying duty on her imported goods, which included a Range Rover and household items.
Initially granted relief in default, this decision was later rescinded, leading to a full hearing. Zimra had rejected Chidodo’s rebate application, accusing her of altering her passport - a claim Chidodo denied. The authority demanded payment of customs duties, which Chidodo paid under pressure from accruing storage fees.

Justice Never Katiyo ruled against Chidodo, stating that her application for a declaratory relief was misplaced. The judge noted that Zimra’s actions, while challenging, were based on administrative decisions and did not constitute unlawful conduct warranting a declaratur. 
The court emphasized that Chidodo's evidence of residency and the returning resident status endorsed by the Immigration Department was not in dispute, but her application for relief was not correctly framed.