Simbarashe Zingwe, a returning resident from the United
Kingdom, was entitled to a rebate on duty and was duly granted by Zimra
covering the motor vehicle.
In his court application to block the seizure of the
vehicle, Zingwe cited Alfred Manyetu and Zimra as first and second respondents,
respectively.
According to the court, Zimra officials checked on Zingwe's
vehicle and discovered that it was not at home although they found it at his
premises on two separate occasions.
On the third visit, the officials did not find the vehicle
and Zimra requested that the vehicle be surrendered to their offices.
Zimra then sought to seize the vehicle but Zingwe
approached the High Court on an urgent basis and was granted interim relief
stopping the seizure.
High Court judge Justice Priscilla Munangati Manongwa heard
the final relief order which was contested by the parties.
Zingwe argued that he had left for the UK to collect some
of his property but it was never his intention to stay for several weeks.
He further argued that he was unable to return to Zimbabwe
due to COVID-19 restrictions, adding that it was unlawful for Zimra to seek and
rely on regulations stating that he had to ask for permission from the
commissioner for his goods to remain in the country.
In an affidavit, Zimra submitted that Zingwe violated s105
(8) of the Customs and Excise General regulations when he went on a continuous
extended absence from Zimbabwe for more than six months without prior written
permission of the commissioner to leave his vehicle in Zimbabwe.
Justice Munangati Manongwa, however, ruled that there was
no allegation or evidence placed before the court that Zingwe damaged,
destroyed or disposed of the motor vehicle. Newsday
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