Man loses vehicle rebate dispute with Zimra

The High Court has dismissed an application by businessman Robert Kasenza challenging a decision by the Zimbabwe Revenue Authority (ZIMRA) to deny him duty suspension on a vehicle imported from the United Kingdom under the returning resident rebate scheme.

Delivering judgment, Justice Regis Dembure ruled that ZIMRA acted lawfully and reasonably after concluding that Kasenza failed to prove he had fully paid for and owned the vehicle for at least six months before entering Zimbabwe.

"The decision of the respondent, surely in the circumstances, that the applicant failed to show that he fully paid the purchase price by February 23, 2024, as alleged, or at least six months before his time of arrival, cannot be said to be grossly unreasonable," the judge said.

Kasenza had sought relief under the Constitution and the Administrative Justice Act after ZIMRA rejected his January 2025 application for duty suspension on a Ford Kuga Titanium imported from the UK.

He argued that he purchased the vehicle through Grey Wolf Auto Limited on February 10, 2024 and completed payment on February 23, thereby qualifying for the rebate under the Customs and Excise (Suspension) (Amendment) Regulations, 2022.

However, ZIMRA found inconsistencies in the documentation submitted. Court papers showed that while the invoice reflected a purchase price of £1,750, bank records only confirmed payments totalling £1,700.

Justice Dembure noted that additional documents later produced by Kasenza, including a receipt and a supporting letter from the dealer explaining the £50 discrepancy, had not been submitted to ZIMRA when the original decision was made.

"The production of these documents before this court was done as an afterthought," the judge ruled.

The court further highlighted contradictions in Kasenza's explanations to customs officials. During interviews, he reportedly stated that the vehicle had been paid for in cash, while in court filings he claimed payment had been made through bank transfers.

"This level of dishonesty is staggering to say the least," Justice Dembure said.

The court held that, without proof the vehicle had been fully paid for before April 10, 2024, ZIMRA was entitled to treat the registration transfer date as the date ownership passed to Kasenza.

Since the period between April 10, 2024 and his arrival in Zimbabwe on September 15, 2024 fell short of the required six months, the judge ruled that the Commissioner of Customs and Excise had properly exercised his discretion.

The application was dismissed with costs.