News / National
Zimra seizes goods container from returning citizen
06 Nov 2024 at 07:02hrs | Views
A former United Arab Emirates resident, Kennedy Masvikeni, has lost his High Court bid to challenge the seizure of his personal goods by the Zimbabwe Revenue Authority (Zimra), including a 40-foot container and a solar system intended for his farm in Nyabira.
Masvikeni, who returned to Zimbabwe in December 2019 after spending 11 years abroad, had his goods confiscated by Zimra in February 2020. He had applied for a duty-free rebate on his items, including the solar system, water pump, garden irrigation system, and the 40-foot container, which he intended to use at his Nyabira farm. However, Zimra denied the rebate on the container and some of the other items, claiming they were for commercial purposes.
The goods that were granted the duty-free rebate were his household items, solar system, and water pump, which were destined for his residence in Hillside, Harare. Masvikeni argued that the 40-foot container was intended for personal use and not for commercial activities, contrary to Zimra's assertion.
In his efforts to resolve the matter, Masvikeni initially appealed Zimra's decision to the station manager, but the appeal was dismissed on the grounds that the goods in question were deemed for commercial use. He further appealed to the Commissioner for Customs and Excise, but this also resulted in a negative outcome.
In July 2021, Masvikeni gave notice of his intention to sue Zimra, citing delays in filing the application due to the COVID-19 pandemic. He filed the review application, seeking to have the 40-foot container returned and the duty-free rebate reinstated.
However, Zimra opposed the case, arguing that Masvikeni failed to comply with the requirements of the Customs and Excise Act, particularly section 196(1), which mandates that civil proceedings against the State or its officers must be preceded by a 60-day notice of intent to sue. Zimra argued that the notice Masvikeni issued was insufficient.
Justice Samuel Deme, who presided over the case, dismissed Masvikeni's application. The judge ruled that the Zimra Commissioner-General acted within their rights to deny the duty-free rebate on the 40-foot container. The judge further stated that the Customs and Excise Act stipulates an eight-month prescriptive period for claiming forfeited property, which Masvikeni had not adhered to.
"Prescription is an absolute bar," Justice Deme stated. "The main application has no prospects of success, and hence, I saw it prudent to dismiss the present application."
With the dismissal of the application based on the prescription period, the judge noted that it was unnecessary to address the other legal issue raised by Zimra regarding the failure to issue a proper notice of intent to sue.
The decision marks a setback for Masvikeni, who had hoped to have his personal items, including the large container, returned.
Masvikeni, who returned to Zimbabwe in December 2019 after spending 11 years abroad, had his goods confiscated by Zimra in February 2020. He had applied for a duty-free rebate on his items, including the solar system, water pump, garden irrigation system, and the 40-foot container, which he intended to use at his Nyabira farm. However, Zimra denied the rebate on the container and some of the other items, claiming they were for commercial purposes.
The goods that were granted the duty-free rebate were his household items, solar system, and water pump, which were destined for his residence in Hillside, Harare. Masvikeni argued that the 40-foot container was intended for personal use and not for commercial activities, contrary to Zimra's assertion.
In his efforts to resolve the matter, Masvikeni initially appealed Zimra's decision to the station manager, but the appeal was dismissed on the grounds that the goods in question were deemed for commercial use. He further appealed to the Commissioner for Customs and Excise, but this also resulted in a negative outcome.
In July 2021, Masvikeni gave notice of his intention to sue Zimra, citing delays in filing the application due to the COVID-19 pandemic. He filed the review application, seeking to have the 40-foot container returned and the duty-free rebate reinstated.
However, Zimra opposed the case, arguing that Masvikeni failed to comply with the requirements of the Customs and Excise Act, particularly section 196(1), which mandates that civil proceedings against the State or its officers must be preceded by a 60-day notice of intent to sue. Zimra argued that the notice Masvikeni issued was insufficient.
Justice Samuel Deme, who presided over the case, dismissed Masvikeni's application. The judge ruled that the Zimra Commissioner-General acted within their rights to deny the duty-free rebate on the 40-foot container. The judge further stated that the Customs and Excise Act stipulates an eight-month prescriptive period for claiming forfeited property, which Masvikeni had not adhered to.
"Prescription is an absolute bar," Justice Deme stated. "The main application has no prospects of success, and hence, I saw it prudent to dismiss the present application."
With the dismissal of the application based on the prescription period, the judge noted that it was unnecessary to address the other legal issue raised by Zimra regarding the failure to issue a proper notice of intent to sue.
The decision marks a setback for Masvikeni, who had hoped to have his personal items, including the large container, returned.
Source - newsday
