ECONET WIRELESS (PVT) LTD v ZIMBABWE REVENUE AUTHORITY & ANOR 2019 (1) ZLR 498 (S)
Citation | 2019 (1) ZLR 498 (S) |
Case No | Judgment No. S-17-19 |
Court | Supreme Court, Harare |
Judge | Malaba DCJ, Gowora JA & Mavangira JA |
Heard | 10 May 2016 |
Judgment | 28 February 2019 |
Counsel | T Nyambirai, for the appellant |
Case Type | Civil appeal |
Annotations |
Flynote
Costs – order as to – discretion lying with court seized with matter – limited grounds on which appeal court may interfere with such discretion
Customs and excise – classification of goods for duty purposes – responsibility for classification resting with revenue authorities – no responsibility placed on importer
Estoppel – application – representations by party – when party estopped from disavowing representations – principles – need to show representation in word or deed which might have reasonably misled party seeking to rely on estoppel; that party was misled and that representation induced party to act as it did
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