MEMAN & ANOR v CONTROLLER OF CUSTOMS & EXCISE 1987 (1) ZLR 170 (S)
Citation | 1987 (1) ZLR 170 (S) |
Case No | Details not supplied |
Court | Supreme Court, Harare |
Judge | Dumbutshena CJ, McNally JA & Korsah JA |
Heard | 3 July 1987 |
Judgment | 17 July 1987 |
Counsel | A P de Bourbon SC for the appellants |
Case Type | Civil appeal |
Annotations | Link to case annotations |
Flynote
Customs and excise — Customs & Excise (General) Regulations 1980 — s 71(2)(a)(iv) — duty — free importation of motor vehicle by immigrant purchased with "own funds" outside Zimbabwe — meaning of "own funds" — onus of proof.
Evidence — onus of proof — extent of onus to be placed on individual in cases where his liberty or property rights are threatened by the State.
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