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BENCHMAN INVESTMENTS (PVT) LTD v COMMISSIONER, ZIMBABWE REVENUE AUTHORITY 2004 (1) ZLR 358 (H)

2004 (1) ZLR p358

Citation

2004 (1) ZLR 358 (H)

Case No

Judgment No. HH-90-04

Court

High Court, Harare

Judge

Hlatshwayo J

Heard

7 April 2004

Judgment

7 April 2004

Counsel

Mrs J B Wood, for the applicant
A Chinake, for the respondent

Case Type

Stated Case

Annotations

No case annotations to date

Flynote

Customs and excise — customs duty — value of imported goods — assessment of — selling rate for foreign currency — fixing of — power to fix rate given only to Commissioner-General of the Zimbabwe Revenue Authority — not competent for Minister of Finance to fix selling rate

Revenue and public finance — customs duty — assessment of value of imported goods — selling rate of foreign currency — power to fix rate given only to Commissioner-General of the Zimbabwe Revenue Authority

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