ZIMBABWE REVENUE AUTHORITY & ANOR v MUROWA DIAMONDS (PVT) LTD 2009 (2) ZLR 213 (S)
Citation | 2009 (2) ZLR 213 (S) |
Case No | Judgment No. S-41-09 |
Court | Supreme Court, Harare |
Judge | Sandura JA, Ziyambi JA & Garwe JA |
Heard | 14 July 2008 |
Judgment | 28 September 2009 |
Counsel | A Moyo, for the appellants |
Case Type | Civil appeal |
Annotations | Link to case annotations |
Flynote
Bank – funds – funds in customer's account – ownership of – such funds not belonging to account holder
Interpretation of statutes – meaning of words – use of grammatical or ordinary meaning of words unless absurdity or inconsistency result
Revenue and public finance – duty and value-added tax – payment of duty in foreign currency when luxury goods imported – resident of Zimbabwe exempt from paying duty in foreign currency when goods paid for with funds "obtained" from authorised dealer – money in resident's foreign currency account with authorised dealer – money "obtained" from authorised dealer
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