20 vehicles, US$37,000 forfeited in rebate scam

The High Court has ordered the forfeiture of around 20 vehicles and over US$37,000 in cash to the State following the abuse of the civil servants' vehicle rebate scheme by a former Zimbabwe Revenue Authority (ZIMRA) official.

The forfeiture targets assets linked to Tambudzai Musoni, a former ZIMRA administration assistant, who orchestrated the illegal importation of approximately 300 vehicles using counterfeit rebate documents. Justice Benjamin Chikowero, sitting with Justice Pisirayi Kwenda, granted the civil forfeiture order at the application of the Prosecutor-General.

The court ruled that the vehicles constituted "tainted property" as they were imported without payment of legally required duties, defrauding the fiscus. Musoni also lost US$18,261 held in trust at Watershed College and US$18,940 held at Lusitania Primary School, which were deemed proceeds of her illicit activities.

"The applicant has asked me to find that the first respondent financially benefited from the unlawful activity… I have no hesitation in making such a finding," Justice Chikowero stated, noting that Musoni did not oppose the proceedings, leaving the evidence against her uncontested.

Evidence revealed that between January 2022 and March 2023, Musoni authored and confirmed fake rebate letters for individuals who did not qualify for duty exemptions. The scheme was intended for civil servants with over ten years of service, specific grades, and vehicles within defined age limits. Musoni, whose role did not involve issuing such letters, collaborated with others to present forged documents at border posts including Beitbridge, Plumtree, Chirundu, and Kariba, allowing duty-free vehicle imports.

The court showed leniency to some vehicle owners, ordering the return of cars to individuals who successfully demonstrated they were unaware of the fraud, recognizing them as victims of the scam.

However, the State's attempt to forfeit a residential property belonging to Musoni and her husband in Ruwa's Mabvazuva Township was dismissed. Justice Chikowero found no evidence linking the acquisition or development of the property, purchased in March 2018, to the criminal activities which began in 2022. "Besides making the allegation, the application has completely failed to adduce any kind of evidence in support thereof," he said.

The ruling highlights ongoing efforts to combat corruption and recover assets acquired through illegal means, particularly within revenue collection systems. Musoni resigned from ZIMRA in April 2023 as investigations into the scam intensified.