A LOCAL clearing company, Morris and Charts Enterprises
(Pvt) Ltd, has taken the Zimbabwe Revenue Authority (Zimra) to court after the
tax agency allegedly suspended the firm’s account on allegations of improper
conduct.
According to the court papers, the clearing agent, which is
based in Mutare and conducts its business at Forbes Border Post, is alleged to
have cleared petrol which was in transit to Zambia sometime in July 2017, but
the commodity was never acquitted as having left the country.
This led to Zimra officials suspending the firm. The agent
appealed against the suspension, arguing it had not been accorded the chance to
prove its case, but the tax body stood its ground, prompting the court action.
Through its managing director, Morrison Rundogo, Morris and
Charts Enterprises filed a court application seeking review of the matter,
arguing Zimra officials had failed to properly handle the matter despite proof
the said fuel was cleared at Chirundu Border Post.
“The current application for review is being made on the
grounds that the first and second respondents (Zimra commissioner-general Faith
Mazanhi and Zimra) violated section 3(1) (a) and 3(2) of the Administrative
Justice Act, in that they failed to act lawfully, reasonably and in a fair
manner,” he said.
“They failed to give applicant (Morris and Charts
Enterprises) adequate notice of the nature and purpose of the proposed action,
a reasonable opportunity to make adequate representation and adequate notice of
any right of review or appeal where applicable. The respondent’s decision is
ultra vires section 98E (5) of the Customs and Excise Act.”
Rundogo said the incident leading to the current litigation
occurred on August 7, 2017 when Zimra’s shift manager at Forbes Border Post unilaterally
and without notice, summarily suspended his firm’s agency account.
“The allegations contained in the letter were to the effect
that the applicant had processed a bill of entry, S13510, for petrol in transit
and that the applicant had contravened the law as the fuel was consumed in
Zimbabwe. In the same letter, the applicant’s account was again suspended with
immediate effect,” Rundogo said.
He added that his firm then appealed Zimra’s decision and
also highlighted that the tax body had cited a non-existent section of the
Customs and Excise Act, and also that it was entitled to a notice of the
proposed action as well as reasonable opportunity to respond and make
representations.
“On February 3, 2018, the Commissioner Customs and Excise
then wrote to the applicant dismissing our appeal…the Commissioner-General
(then) in his decision admitted that validation and acquittals were properly
done, but, however, insist that the goods that were cleared did not exit
Zimbabwe. The first and second respondents alleged the goods did not exit
Zimbabwean borders without the proof to back their allegations,” he said.
The matter is pending. Newsday
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