Kennedy Masvikeni who worked in the United Arab Emirates for 11 years, challenged the seizure of his goods, that include solar system for his farm in Nyabira. Masvikeni returned to Zimbabwe in December 2019.
He alleged that Zimra on February 10, 2020, after
assessment, concluded that he qualified for the returning resident duty-free
rebate.
He stated that some of his goods, including a solar system,
water pump, garden irrigation system and 40-ft container, were denied duty-free
rebate.
The goods were, according to Masvikeni, supposed to be
taken to his plot in Nyabira.
He claimed that he paid the duty for the other goods, but
was not able to raise the duty for the container.
He said his household goods, solar system and water pump,
which were supposed to be taken to Hillside, Harare, were granted duty-free
rebate.
Dissatisfied with the decision to deny his goods duty-free
rebate, he appealed to the station manager. He lost the appeal.
The reason for the dismissal of his appeal was that the
goods were for commercial purposes.
He further appealed against the ruling and lost the case.
He approached the Commissioner for Customs and Excise for
recourse and again lost the case.
On July 5, 2021, Masvikeni gave notice of his intention to
sue Zimra.
He affirmed that the delay in filing the application for
review within the prescribed time was necessitated by the COVID-19 pandemic.
It is Masvikeni’s argument that he intended to put the
40-ft container to personal use not commercial use, as alleged by Zimra.
The matter was opposed by Zimra.
The tax collector maintained that Masvikeni did not comply
with section 196(1) of the Customs and Excise Act, which says: “No civil
proceedings shall be instituted against the State, the commissioner or any
officer for anything done or omitted to be done by the commissioner or an
officer under this Act or any other law relating to customs and excise until 60
days after notice has been given in terms of the State Liabilities Act [Chapter
8:15].”
Zimra argued that Masvikeni ought to have given notice of
intention to sue before making the application.
Masvikeni stated that he served Zimra with a notice of
intention to sue on July 5, 2021 and that such notice was sufficient for the
present application.
After hearing the arguments, Justice Deme said the Zimra
Commissioner-General did not err by denying duty-free rebate on the 40-ft
container.
“In terms of the Customs and Excise Act, the prescriptive
period for claiming the property forfeited is eight months,” the judge said.
“Prescription is an absolute bar. In light of this, the
main application has no prospects of success and hence, I saw it prudent to
dismiss the present application as the application does not enjoy prospects of
success.
“Having reached a conclusion that the main application was
not going to succeed on the basis of prescription, it was no longer necessary
for me to deal with the other point in limine raised by the respondent of
failure to issue a relevant notice of intention to sue the respondent.
“. . . On the basis of this reasoning, I dismiss the
present application.” Newsday
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